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Diaspora remittances are a major and relatively stable external financing source for underdeveloped and developing countries, often surpassing aid and foreign direct investment. Drawing on a narrative review of recent empirical studies, meta-analyses, and country cases, this paper examines how remittances contribute to sustainable finance by affecting economic growth, poverty and inequality, financial inclusion, and environmental outcomes. The evidence shows that remittances generally reduce poverty and enhance financial inclusion, while their growth and environmental impacts are heterogeneous and depend on factors such as financial development, human capital, and institutional quality. The paper argues that targeted policies lowering transaction costs, strengthening and digitizing financial systems, and designing instruments to channel remittances into productive and green investments are essential to fully integrating remittances into national sustainable finance and development strategies.

This study aims to evaluate the application of environmental management accounting in the management of work programs at the Bangkalan Regency Environmental Agency. The research is motivated by increasing environmental problems, particularly waste volume and limited management facilities, while environmental management accounting has the potential to assist agencies in identifying, measuring, and reporting environmental costs as a basis for decision-making and public accountability. This study used a qualitative method with a case study approach at the Bangkalan Regency Environmental Agency. Data were collected through interviews, observations, and documentation studies. The results show that the Environmental Agency has implemented environmental management accounting, but its recording is still manual and does not separate environmental costs from general operational costs. This condition complicates cost evaluation and program impact assessment. Work program management has been structured and evaluated regularly, but performance measurement still focuses on output, not long-term environmental impact. Information transparency is also still limited to activity publications. Overall, the application of environmental accounting is at a basic stage and has not been fully integrated into the work program planning and evaluation process. The findings of this study provide theoretical and practical implications in the form of strengthening understanding of the role of environmental management accounting and the need to improve the work program recording and evaluation system at the Bangkalan Regency Environmental Agency.

This study analyzes the influence of Green Accounting, Environmental Performance, and Corporate Governance on the Quality of Sustainability Reports in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Report quality is measured by the completeness and transparency of disclosures based on GRI Standards. A quantitative method is employed, using a purposive sample of manufacturing firms from the 2020- 2023 period. Data is analyzed using multiple regression analysis. Green Accounting is proxied by environmental costs, Environmental Performance by PROPER ratings, Corporate Governance by the proportion of independent commissioners and institutional ownership, while report quality is measured through content analysis. The hypothesized results indicate that all three independent variables are expected to have a significant positive effect on Sustainability Report Quality. The implementation of green accounting, good environmental performance, and strong governance are predicted to enhance the quality of sustainability disclosures. This research contributes to environmental accounting literature and offers practical implications for regulators, investors, and corporate management in the context of ESG (Environmental, Social, and Governance) reporting.

Heating, Ventilating, and Air Conditioning (HVAC) systems often suffer from significant energy wastage due to their inability to adapt to real-time environmental changes, leading to high operational costs. Although Proportional-Integral-Derivative (PID) controllers are widely used for their simplicity and reliability, they struggle to handle the complex dynamics of modern environments, requiring advanced optimization to enhance efficiency. This study aims to optimize PID controllers by integrating the Queen Honey Bee Migration (QHBM) algorithm to improve HVAC performance, energy efficiency, and adaptability. The research method employs an experimental approach that compares the performance of conventional PID controllers with PID controllers optimized using the QHBM algorithm under dynamic environmental conditions. The results show that the PID-QHBM system significantly outperforms the conventional PID system, achieving a rise time of 0.2649 seconds and a settling time of 1.6874 seconds with an almost negligible steady-state error of 9.4991e-08. Although it experiences a slight overshoot of 16.3810%, the system stabilizes quickly and maintains the target temperature efficiently. In contrast, the conventional PID controller exhibits slower response characteristics, with a rise time of 1.3730 seconds, a settling time of 2.5144 seconds, and a larger steady-state error of 0.0361. This study demonstrates that integrating the QHBM algorithm into PID controllers provides a more effective solution for real-time temperature control, offering substantial improvements in energy efficiency and system performance. The findings contribute to advancing intelligent HVAC control systems that can better adapt to environmental variations while minimizing operational costs.

Hydrogen-based hybrid microgrid systems have emerged as a promising solution to enhance renewable energy integration and improve energy supply reliability. By combining renewable sources such as solar and wind with hydrogen production and storage technologies, these systems address the intermittency of renewable power while ensuring continuous energy availability. This study evaluates the techno-economic feasibility, environmental impact, and scalability of hydrogen-based hybrid microgrids, with a focus on cost-effectiveness and system performance under varying operating conditions. Simulation tools, including HOMER Pro and MATLAB Simulink, are used to model the system and conduct sensitivity analyses on hydrogen production costs and demand fluctuations. Key performance indicators such as Levelized Cost of Energy (LCOE), Net Present Value (NPV), and CO₂ emissions reduction are assessed. The results show that although the system requires a high initial investment, it becomes economically viable over time due to reduced operational costs and improved efficiency. Additionally, the system demonstrates significant environmental benefits, outperforming conventional fossil fuel-based systems in terms of emissions reduction. Sensitivity analysis further indicates that advancements in hydrogen production technologies could substantially enhance economic feasibility. Overall, hydrogen-based hybrid microgrids offer a reliable and low-carbon energy solution, supporting sustainable energy transitions and reducing dependence on fossil fuels.

This study aims to analyze the internationalization strategy of SMEs through the integration of SWOT and PESTEL analysis, using a case study of PT Mujnah Kemiri Lombok. SMEs play an important role in the national economy; however, in the process of expanding into international markets, they face various challenges from both internal and external factors that need to be comprehensively identified. Therefore, a strategic analysis is required to understand the factors influencing the success of internationalization. This study employs a qualitative approach with a case study method. Data were collected through in-depth interviews, observations, and documentation related to the export activities of PT Mujnah Kemiri Lombok. Data analysis was conducted by identifying internal factors using SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) and external factors using PESTEL analysis (Political, Economic, Social, Technological, Environmental, and Legal). The results show that the internationalization process of PT Mujnah Kemiri Lombok occurs gradually, starting from the domestic market and expanding into export markets through technological transformation and network expansion. The company’s main strengths lie in its supply chain network, business experience, and adoption of production technology, while its main weakness is the adaptation of human resources to technological changes. From an external perspective, government support acts as a key driving factor, while global price competition and logistics costs remain major challenges. This study is expected to provide both theoretical and practical contributions, particularly for SMEs in formulating appropriate internationalization strategies and enhancing competitiveness in the global market.

This study aims to analyze the influence of Good Corporate Governance (GCG) mechanisms, proxied by the Board of Commissioners and Audit Committee, as well as Environmental Performance on Financial Performance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The research method used is quantitative, with a purposive sampling technique that resulted in 22 companies as samples, totaling 88 observations over the four-year study period. The research data is secondary data obtained through financial statements and annual reports from the official IDX website. Literature reviews indicate inconsistencies in previous studies; however, the hypothesis of this research suggests that the Board of Commissioners, Audit Committee, and Environmental Performance have a positive and significant effect on the company's financial performance. The board of commissioners and audit committee play a role in strengthening the oversight function to minimize agency costs and improve efficiency. Meanwhile, good environmental performance, measured through PROPER ratings, is expected to enhance the company's positive image in the eyes of investors and stakeholders. 

This research is motivated by the negative impacts of production activities at a manufacturing company engaged in rubber processing, specifically at PTPN VII Unit Pematang Kiwah Natar, South Lampung. The factory's operations directly impact the environment, generating noise pollution, air pollution, unpleasant odors, and liquid waste. This situation requires the company to implement Environmental Management Accounting (EMA) to balance business sustainability with social and environmental responsibility. This is in line with Law No. 40 of 2007 concerning Limited Liability Companies and PSAK 1 of 2021. The main objective of the study was to evaluate the suitability of the implementation of environmental management accounting at PTPN VII Uni ;t Pematang Kiwah Natar, South Lampung, based on the International Guidance Document IFAC 2005 and PSAK 1 of 2021. This study used a qualitative descriptive method. Primary and secondary data were collected through interviews, observation, and documentation. The research results show that the company has implemented environmental management accounting using PSAK 1 of 2021, where the company has fulfilled the identification, presentation, measurement, recognition, and disclosure stages using the 2022 sustainability report and the 2022 financial statements of PTPN VII. Furthermore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has classified environmental costs by allocating environmental costs based on the International Guidance Document IFAC 2005 and Ikhsan (2008). Therefore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has demonstrated its commitment to environmental regulatory compliance.

The R05 Community Service Program (KKN), Subgroup 1 in Kalikatir Village, Gondang District, Mojokerto Regency, aims to implement hydram pump technology as an environmentally friendly and energy-efficient irrigation solution. This technology is designed to meet the water needs of 100 hectares of banana plantations, especially during the dry season. The implementation method includes initial surveys, design, manufacture, installation, and testing of the hydram pump, involving the participation of Kalikatir villagers. The results show that the pump is capable of lifting water to a height of 30 meters with 70% efficiency, although it has not yet reached the daily target. This technology has been proven to reduce operational costs and increase agricultural productivity. It is hoped that in the future, this technology can be further developed to improve its efficiency and sustainability.

Open-pit mining activities in Indonesia contribute significantly to the national economy but require stringent monitoring to mitigate environmental degradation. Conventional monitoring methods relying on terrestrial surveys are often constrained by vast coverage areas, high operational costs, and limited field accessibility. This study aims to develop an artificial intelligence model capable of automatically detecting and mapping mining areas to enhance surveillance efficiency. The applied method is Deep Semantic Segmentation utilizing the U-Net Convolutional Neural Network (CNN) architecture. The model was trained using Sentinel-2 satellite imagery, focusing exclusively on Red, Green, and Blue (RGB) spectral channels to replicate human visual perception. Experimental results demonstrate that the proposed model performs reliable segmentation of mining areas, achieving an Accuracy of 93.58% and a Global Intersection over Union (IoU) of 0.8067. These findings indicate that the U-Net architecture can effectively extract spatial features of mines even when utilizing standard visual data. This research contributes to the development of an efficient, cost-effective, and scalable digital monitoring prototype to support innovation in sustainable environmental governance.

Environmental pollution and degradation remain serious issues in Indonesia, causing significant impacts on ecosystems and the social life of communities. One of the fundamental principles in environmental law aimed at ensuring ecological restoration is the Polluter Pays Principle (PPP), which obliges polluters to bear all costs arising from environmental pollution or damage caused by their activities. This study aims to analyze the effectiveness of enforcing the Polluter Pays Principle as a mechanism for ecological restoration in resolving environmental disputes in Indonesia. The research employs a normative legal research method using statutory and conceptual approaches. The findings indicate that although the Polluter Pays Principle has been normatively adopted in Law Number 32 of 2009 on Environmental Protection and Management, its implementation in practice remains suboptimal. Major obstacles include weak law enforcement, power imbalances between business actors and affected communities, lack of transparency in the use of compensation funds, and limited public participation in environmental restoration processes. Therefore, strengthening regulatory frameworks, enhancing the capacity of law enforcement institutions, and adopting a restorative justice approach are necessary to ensure that the Polluter Pays Principle functions effectively in achieving ecological restoration and environmental justice in Indonesia.

Nosocomial infections, also known as Healthcare-Associated Infections (HAIs), are infections acquired by patients during their stay in healthcare facilities. These infections remain a serious problem because they can increase morbidity and mortality rates, prolong the length of hospital stay, and raise healthcare costs. One classical yet highly relevant approach to preventing nosocomial infections is Florence Nightingale’s Environmental Theory. This theory emphasizes the importance of maintaining a clean environment, adequate ventilation, proper lighting, effective sanitation, and good personal hygiene to support patient recovery and reduce infection risks. Nightingale believed that environmental factors play a crucial role in improving patient health outcomes and preventing disease transmission. In modern nursing practice, the principles of Nightingale’s theory are still widely applied through infection prevention and control programs, environmental cleanliness standards, and patient-centered care. Therefore, understanding and implementing environmental management in healthcare settings remain essential strategies to reduce nosocomial infection rates and improve the overall quality of healthcare services.

Objective: Autoimmune diseases are complex disorders that arise when the immune system loses tolerance to self-antigens, leading to chronic inflammation and tissue damage. To understand disease pathogenesis and to evaluate therapeutic efficacy, animal models are widely used in autoimmune research. This review aims to analyze various types of animal models employed in studies of autoimmune diseases such as systemic lupus erythematosus (SLE), rheumatoid arthritis (RA), type 1 diabetes mellitus (T1DM), and multiple sclerosis (MS), with a particular focus on reproducibility and clinical applicability. Methods: This study was conducted through the selection and analysis of scientific literature published over the last ten years (2015–2025), using specific keywords including “clinical application,” “autoimmunity,” “animal models,” “humanized mice,” “lupus,” “rheumatoid arthritis,” “reproducibility,” and “translational research.” Literature searches were performed in major databases such as Google Scholar, PubMed, ScienceDirect, and Scopus. Results: Spontaneous models, such as NOD and MRL/lpr mice, exhibit close resemblance to human disease pathogenesis but are influenced by strain variability and environmental factors. Induced models, including collagen-induced arthritis (CIA) and experimental autoimmune encephalomyelitis (EAE), allow greater control over disease onset but do not fully capture the clinical complexity observed in humans. Humanized models demonstrate high translational relevance; however, their use is constrained by high costs and technical limitations. Conclusion: No single animal model is universally ideal for studying autoimmune diseases. Model selection should be based on biological relevance, reproducibility of outcomes, and the potential for clinical translation in autoimmune disease research.

This study aims to analyze the feasibility of implementing Solar-Powered Street Lighting (PJUTS) as an alternative lighting solution in Campus C of UNINDRA PGRI. The background of this research is driven by the high operational electricity costs of the existing conventional street lighting system and the need to transition toward clean energy. The analysis methods include a technical comparison of off-grid systems, an economic evaluation based on cost savings, and an assessment of environmental impacts. The technical analysis indicates that PJUTS is highly feasible due to its ability to operate independently without reliance on the national electricity grid, thereby ensuring lighting continuity during power outages. From an economic perspective, although the initial investment (CAPEX) is higher than that of conventional street lighting, the project is considered feasible as it eliminates monthly electricity bills permanently, resulting in long-term budget efficiency and financial benefits. The Payback Period analysis shows that the initial investment can be recovered through cumulative operational cost savings. Environmentally, the implementation of PJUTS significantly contributes to carbon emission reduction and supports the Green Campus vision through the utilization of renewable energy. Overall, the transformation of the existing street lighting system into PJUTS represents a strategic and feasible initiative that fulfills effectiveness, efficiency, and sustainability criteria.

The economic valuation of natural resources (NR) is an important instrument in supporting evidence-based decision-making, particularly in sustainable environmental management. Cost–Benefit Analysis (CBA) serves as a primary approach to assess the economic feasibility of programs or policies by integrating all benefits and costs, including non-market values. This article presents a systematic literature review of studies employing CBA for NR valuation during the period 2010–2024, based on searches in Scopus, Web of Science, ScienceDirect, SpringerLink, Taylor & Francis, and Google Scholar, using stringent selection criteria. The review findings indicate that CBA has been widely applied in forest management, biodiversity conservation, land rehabilitation, water and air pollution control, and ecotourism development, providing a quantitative depiction of economic feasibility through indicators such as Net Present Value (NPV), Benefit–Cost Ratio (BCR), and Internal Rate of Return (IRR). Key challenges were identified in non-market valuation, long-term uncertainty, data limitations, and sensitivity to discount rate assumptions. These findings underscore the importance of integrating environmental valuation methods, conducting comprehensive sensitivity analyses, and adopting multidisciplinary approaches to strengthen the application of CBA in sustainable NR management, while also offering strategic recommendations and directions for future research for policymakers and environmental economics scholars.

This study investigates the interconnected roles of board gender diversity and Environmental, Social, and Governance (ESG) performance on firm performance within Indonesia's distinctive two-tier corporate governance system. Utilizing a panel dataset of 80 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures gender diversity on both the Board of Commissioners (BOC) and Board of Directors (BOD) using the Blau Index, with firm performance proxied by Tobin's Q and ESG performance sourced from Refinitiv Eikon scores. The empirical results reveal that gender diversity on both the BOC and BOD does not have a statistically significant effect on firm performance, failing to support agency, upper echelons, and gender socialization theories. Furthermore, ESG performance demonstrates a significant negative direct effect aligning with the trade-off perspective that current implementation costs outweigh benefits. Crucially, the analysis finds that ESG does not moderate the board diversity-performance relationship, as both interaction terms are statistically insignificant. These findings collectively indicate that the potential governance and strategic advantages of board gender diversity are not being realized in the Indonesian context. The study concludes that this is attributable to several structural barriers, including tokenistic board appointments, the early-stage and often symbolic nature of ESG adoption focused on compliance rather than integration, and a weak institutional environment characterized by voluntary frameworks and socio-cultural constraints that limit the substantive influence of women in governance roles.

This study aims to describe the condition of clean water access and its impact on public health in Swadaya Village. The research employed a qualitative approach through in-depth interviews with household heads, community leaders, health workers, and local water managers. The findings reveal that access to clean water in Swadaya Village remains very limited. Most residents rely on dug wells and river water for daily needs, while only a small portion use water from the local water utility (PDAM) due to high installation costs and limited pipeline coverage. The water quality often decreases during the dry season, becoming cloudy, odorous, and causing skin irritation. These conditions contribute to the increasing incidence of waterborne diseases such as skin infections, diarrhea, and typhoid fever. Besides infrastructure limitations, the lack of community awareness regarding hygiene and sanitation practices worsens the situation. Although the village government has proposed clean water development programs, their implementation has been hampered by budget constraints. The study concludes that clean water problems in Swadaya Village are not only related to resource availability but also to environmental management and community behavior. Therefore, improving water infrastructure must be accompanied by community education to promote a healthy, safe, and sustainable living environment.

The development of the digital era has triggered a significant transformation in consumer shopping patterns, which have now shifted from conventional retail to Quick Commerce (Q-Commerce). This article analyzes the phenomenon of changing consumer behavior driven by preferences for speed, practicality, and time efficiency, with the COVID-19 pandemic as the main catalyst. The study highlights that the success of Q-Commerce is highly dependent on Logistics Service Quality (LSQ), particularly in terms of timeliness, courier interaction quality, and order condition. Despite offering convenience that disrupts physical retail, this business model faces serious sustainability challenges, including high last-mile operational costs, difficulty achieving profitability leading to the closure of several market players, and intense competition from hybrid retail models. In addition, traffic safety issues and increased carbon emissions are highlighted as social and environmental impacts. This study concludes that while Q-Commerce holds great potential, its sustainability requires strategic innovations that balance service speed with cost efficiency and ecological responsibility.vThe development of the digital era has triggered a significant transformation in consumer shopping patterns, which have now shifted from conventional retail to Quick Commerce (Q-Commerce). This article analyzes the phenomenon of changing consumer behavior driven by preferences for speed, practicality, and time efficiency, with the COVID-19 pandemic as the main catalyst. The study highlights that the success of Q-Commerce is highly dependent on Logistics Service Quality (LSQ), particularly in terms of timeliness, courier interaction quality, and order condition. Despite offering convenience that disrupts physical retail, this business model faces serious sustainability challenges, including high last-mile operational costs, difficulty achieving profitability leading to the closure of several market players, and intense competition from hybrid retail models. In addition, traffic safety issues and increased carbon emissions are highlighted as social and environmental impacts. This study concludes that while Q-Commerce holds great potential, its sustainability requires strategic innovations that balance service speed with cost efficiency and ecological responsibility.

This study analyzes the forms of risk and risk management strategies in melon farming in Brebes as an impact of climate change. A descriptive qualitative approach was applied using a case study through in-depth interviews with a farmer who has more than ten years of experience, supported by secondary data from BPS, BAPPENAS, and related literature. The findings reveal four categories of major risks: market, financial, operational, and socio-environmental. High-level risks include climate variability, yield decline, and pest attacks. Medium-level risks involve production costs, water management, and price fluctuations, while low-level risks consist of limited weather information and agricultural extension services. Current strategies are still basic, including fertilization, pesticide application, and water channel arrangement. Strengthening adaptation is needed through irrigation technology, climate-resilient varieties, marketing diversification, and improved access to information and institutional support.

This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial distress, with board gender diversity examined as a moderating variable. Using 96 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange (2022–2024), the analysis employs variance-based Structural Equation Modelling (SEM). The findings reveal that ESG performance does not exert a statistically significant effect on financial distress, and gender diversity does not moderate this relationship. These non-significant results constitute the central empirical contribution of the study, highlighting that ESG engagement and gender diversity have yet to translate into financial resilience in the Indonesian manufacturing context. The study underscores the importance of contextual factors—such as implementation costs, authenticity of ESG disclosures, and limited female representation on boards—in shaping the effectiveness of sustainability practices. The results provide theoretical implications for Stakeholder and Agency Theory and offer practical insights for managers, regulators, and investors in emerging markets.