This study analyzes the implementation of Integrated Reporting (IR) in Indonesia based on the International Integrated Reporting Council (IIRC) framework, aiming to evaluate the trends in IR adoption over the past three years and assess the extent to which companies in Indonesia have aligned their reporting practices with IIRC standards. Using content analysis and one-way repeated measures ANOVA, this research examines integrated annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period, measuring the quality of IR implementation through a checklist derived from the International Integrated Reporting Framework (IIRF). The findings reveal that IR practices in Indonesia have significantly improved over time, with key dimensions experiencing notable enhancements, including stakeholder relationship, consistency and comparability, operating context, risk, governance, and performance, critical indicators for ensuring transparency and effectiveness in integrated reporting. Furthermore, this study contributes to the development of a matrix or quality checklist for IR, based on a normative interpretation of the IIRF, providing valuable insights into IR implementation in emerging markets, particularly Indonesia, which serves as an interesting case study since previous research has primarily focused on IR adoption in developed regions such as Europe and South Africa. Practically, this study emphasizes the importance for companies to enhance their IR reporting quality by focusing on aspects such as strategic focus and future orientation, connectivity, consistency, reliability, and comparability, thereby ensuring more transparent, accountable, and globally aligned financial and non-financial reporting practices.

This study aims to analyze the role of Self-Regulated Learning (SRL) as a predictor of student learning independence in the digital era, with a case study focus at Mts Hidayadul Muhajirin Palangka Raya. The digital era requires students to be able to learn independently, adaptively, and be responsible for their learning process. SRL, which includes aspects of motivation, cognitive strategies, and self-management, is one of the important factors that can affect the level of student learning independence. This research uses a qualitative approach with data collection techniques using observation and interviews. The data were analyzed to obtain research findings. The subjects in this study were Hidayatul Muhajirin Palangka Raya Mts students who had low SRL, but there were also some students who had high SRL. Self-Regulates Learning in these students is independently influenced by several factors, namely 1) self-confidence, 2) internal motivation, 3) direct support from the family while the inhibiting factors are 1) the absence of encouragement from parents to tell their children to study, 2) getting used to the comfort zone.

This study aims to analyze the effect of Environmental Costing, Sustainable Performance Measurement, and Decision Making on Sustainability Management Accounting (SMA) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. The research method uses a quantitative approach with a descriptive and explanatory design. The sample was determined through a purposive sampling method with the criteria of companies that consistently publish annual reports, sustainability reports, and participate in the PROPER program. The data analysis technique used multiple linear regression with classical assumption tests such as normality, multicollinearity, heteroscedasticity, and autocorrelation. The results of the study indicate that simultaneously Environmental Costing, Sustainable Performance Measurement, and Decision Making have a negative and insignificant effect on Sustainability Management Accounting. Partially, the three independent variables also did not show a significant effect on SMA. This finding indicates that these sustainability elements have not been effectively integrated into the company's management accounting system. This study shows the need to increase management commitment and develop a more structured sustainability information system in order to support strategic decision making in line with sustainability principles.

Interest in sepak takraw sports in Kolok Nan Tuo Village, Sawahlunto, has decreased significantly, especially among the younger generation. One factor that influences this is the lack of adequate facilities. This article highlights the importance of reviving the sepak takraw field in the village as a step to increase community interest in sports. Sepak takraw, as a traditional sport, has the potential to strengthen social relationships, improve discipline, and have a positive impact on physical and mental health. This article also discusses several efforts that can be made to revive the sepak takraw field, including community mutual cooperation, holding tournaments, and involving youth and community leaders. It is hoped that through these efforts, Kolok Nan Tuo Village can create a more active community in takraw sports. Reviving the sepak takraw field is not only about improving facilities, but also rebuilding the spirit of sports as an integral part of everyday life.
 

This study looks at how integrated reporting (Y) is impacted by risk management (X1), non-financial performance (X2), and company reputation. The results of the first hypothesis test (H1) indicate that risk management (X1) significantly influences integrated reporting (Y) with a significance value of 0.634 (p>0.05). This means that the null hypothesis (H0) is rejected, indicating a significant contribution of X1 to Y. Conversely, the second hypothesis test (H2) shows that non-financial performance (X2) does not have a significant influence on integrated reporting (Y), with a significance value of 0.001 (p<0.05), so the null hypothesis (H0) is accepted and H2 is rejected. Similarly, the third hypothesis (H3) shows that corporate reputation (X3) does not have a significant effect on integrated reporting (Y) with a significance value of 0.000 (p<0.05), causing the null hypothesis (H0) to be accepted and H3 to be rejected. However, the simultaneous test (H4) reveals that risk management (X1), non-financial performance (X2), and company reputation (X3) collectively have a significant effect on integrated reporting (Y), as indicated by a significance level of 0.000 (p<0.05) and a calculated F value of 11.137, which is greater than the table F value of 3.443. This supports the acceptance of H4, indicating that although some variables are not significant individually, the combination of the three collectively contributes to explaining the variation in integrated reporting (Y).

An integrated physical education policy was a strategic approach in shaping a healthy lifestyle from an early age. This study aimed to determine the effect of the integrated physical education policy implementation on the healthy lifestyle of elementary school students. The method used was descriptive quantitative with a survey approach. The sample consisted of 120 students from four elementary schools that had implemented the policy in X city. The results showed a significant positive correlation between the implementation of the integrated physical education policy and the improvement of students' healthy living behaviors, which included regular physical activity, a balanced diet, and awareness of personal hygiene and health. This policy proved effective in instilling healthy living values through structured physical activities and supporting the strengthening of character education

Inequality in wealth distribution is a serious problem in the modern economic system. The gap between high and low income groups continues to widen, triggering various social problems. In the perspective of Islamic economics, zakat, infaq and waqf are present as instruments that not only have worship values, but also significant social and economic functions. This study aims to analyze the contribution of these three instruments in reducing the inequality of wealth distribution in society. Through descriptive qualitative approach and literature study, this research examines various literatures and secondary data obtained from zakat, infaq, and waqf management institutions in Indonesia. The results show that zakat, infaq, and waqf are able to act as effective wealth redistribution tools, improve the welfare of vulnerable groups, and strengthen social cohesion. These three instruments are proven to be a systemic solution in creating a more equitable economic balance. Therefore, accountable, professional, and trustworthy management is needed so that the socio-economic potential of zakat, infaq, and waqf can be optimized in supporting the creation of social justice according to Islamic teachings.

This study investigates the influence of village government human resource (HR) competence and information technology (IT) utilization on the accountability of village fund management, with empirical evidence drawn from villages in Pringsewu Regency, Indonesia. The research addresses critical concerns about the underperformance and misuse of village funds, often linked to weak HR capabilities and limited IT adoption. The primary objective is to examine how HR competence and IT usage affect financial accountability in village fund management. Utilizing a quantitative approach, this study surveyed 91 village officials across 13 villages using a structured questionnaire, applying multiple linear regression analysis for hypothesis testing. Findings reveal that both HR competence and IT utilization significantly and positively influence accountability, suggesting that skilled personnel and effective use of digital systems enhance transparency and financial governance. The results support the Technology Acceptance Model (TAM) and stewardship theory, emphasizing the importance of reliable personnel and technological systems in public financial management. The study concludes that strengthening human resource capacity and advancing IT infrastructure are critical steps in ensuring accountable village fund management, especially in rapidly developing regions such as Pringsewu Regency.

This study aims to examine the role of sport sociology in the practice of coaching and leadership of soccer coaches, especially in the context of multicultural teams. Through a qualitative approach and in-depth interviews with a number of soccer coaches, it was found that understanding the social background, culture, and individual values ??of players is very important in creating effective interpersonal relationships in the team. The results showed that coaches who have intercultural communication skills and adaptive leadership styles tend to be successful in building strong social cohesion and solidarity among players. Social integration in a soccer team is a dynamic process, where the coach acts as a socialization agent who is able to balance diversity without causing internal conflict. These findings contribute to the development of more inclusive and socially value-oriented coaching strategies. This study also emphasizes the importance of coaching training that includes social and cultural aspects in the management of modern sports teams.

Anemia is a condition where a person's body experiences a decrease or the number of red blood cells in the body is below normal limits. this can occur due to a lack of hemoglobin in the body, thereby affecting the amount of red blood cell production. in indonesia, the incidence of anemia in pregnant women is still quite common. one way to prevent anemia in pregnant women is to consume iron (fe) tablets. however, the compliance of pregnant women in consuming iron tablets is still low, which is caused by various factors such as knowledge and regularity which will later influence the formation of health behavior. The aim of this research is to determine the relationship between knowledge and the regularity of pregnant women consuming iron (FE) tablets at PMB Winanti, S.Tr.Keb. This research is research that uses a cross sectional approach. this research uses a non-probability method, namely sampling with 62 respondents. data analysis used in the research includes univariate analysis and bivariate analysis using the chi-square test. The results of the study showed that the majority of respondents had sufficient knowledge, namely 45.2%, and had a balanced regularity, namely regular 50.0% and irregular 50.0%. this was proven by the chi-square statistical test showing the relationship between knowledge and regularity of pregnant women in consuming iron (fe) tablets with a result of 54.8% obtained a p value of 0.023 (p<0.05). From the results of this study, it was concluded that there was a significant relationship between knowledge and the regularity of pregnant women consuming iron tablets.