The development of information technology has encouraged university libraries to innovate in disseminating information more effectively. Institutional repositories are present as one of the information repackaging products that aim to collect, manage, and disseminate scientific works of academicians in digital form. Repositories can be viewed as valuable assets of an institution that function as a means to improve the reputation of the institution. This study was implemented through a quantitative approach with a descriptive method. This approach was chosen to provide a systematic, factual, and accurate picture of the effectiveness of the directory as an information repackaging product at the Padang State University Library. The results of the study indicate that the use of information repackaging is in the high category in terms of reasons for use, interaction, and results felt by users, although there are still challenges in the completeness and personalization of content. This study recommends the need for continuous evaluation, development of more diverse information formats, and increasing librarian competence in understanding user needs so that the repository can function optimally as a medium for disseminating information and supporting the position of the institution.

Tujuan dari penelitian ini adalah untuk menganalisis kinerja keuangan Koperasi Karyawan Vale Indonesia selama periode 2020–2022 dengan menggunakan rasio-rasio profitabilitas seperti Net Profit Margin (NPM), Return on Assets (ROA), dan Return on Equity (ROE). Metode deskriptif kuantitatif digunakan dengan menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Menurut hasil penelitian, pada tahun 2020 dan 2021, koperasi masih berada dalam kondisi yang relatif stabil, meskipun capaian NPM dan ROA belum menunjukkan performa optimal. Sementara itu, ROE menunjukkan hasil yang cukup positif sebagai indikator pengembalian modal. Namun, pada tahun 2022, terjadi penurunan signifikan pada seluruh rasio profitabilitas yang bahkan berujung pada nilai negatif, mencerminkan adanya kerugian serta menurunnya efisiensi dalam pengelolaan aset dan modal koperasi. Temuan ini menggarisbawahi pentingnya perbaikan manajemen keuangan, pengendalian pengeluaran, serta peningkatan partisipasi aktif anggota sebagai upaya strategis dalam pemulihan kinerja. Nilai kebaruan dari riset ini terletak pada pemetaan tren penurunan kinerja secara menyeluruh dan penyampaian rekomendasi yang konstruktif bagi pengembangan koperasi, baik dari sisi akademis maupun praktis.

In the midst of rapid digitalization and technological advancement, the urgency of Islamic Religious Education (PAI) in shaping students’ character and morality is becoming increasingly evident. While digitalization offers positive contributions to the field of education, it also presents serious challenges such as cyberbullying, exposure to negative content, and a moral identity crisis among adolescents. This study aims to explore the strategic role of PAI in addressing these challenges through a literature review approach by analyzing relevant academic sources and curriculum documents. The findings indicate that PAI plays a vital role not only in delivering religious knowledge but also in shaping students’ spiritual character and digital ethics. Religious education teachers act as value agents who guide students to apply Islamic teachings within their digital lives. Therefore, there is a pressing need to strengthen the curriculum and develop learning methods that integrate Islamic values with digital literacy. With the right and innovative approach, PAI can serve as an effective moral foundation in nurturing a generation of Muslims who are religious, digitally literate, and wise in navigating the dynamics of the digital world. The role of PAI is crucial in fostering a generation that is able to respond to the digital era with strong character and firmly rooted Islamic values.
 

Global era that is increasingly concerned with ecological and sustainability issues, Green Accounting is an important approach that integrates environmental aspects into traditional accounting. This study aims to analyse the development of Green Accounting literature through a bibliometric approach using VOSviewer. Data was collected from Google Scholar, covering 1,000 articles for the period 2019-2025, and analysed with Microsoft Excel, Mendeley Desktop, VOSViewer, and Publish or Perish. Results show a significant increase in publications, with a peak of 396 articles in 2024, as well as six main theme clusters: practical application of Green Accounting, relationship with Corporate Social Responsibility (CSR), impact on environmental performance, and techniques such as Material Flow Cost Accounting (MFCA). Green Accounting has been shown to support corporate performance and sustainable development, although its effectiveness depends on the specific context. This research confirms the role of Green Accounting in responsible business practices and highlights the need for further studies.
 

This research aims to explore the role of Village-Owned Enterprises (BUMDes) in improving the welfare of the community in Gampong Meurandeh, Langsa City, as well as to provide an overview that can serve as a reference for other BUMDes with similar characteristics. This study uses a descriptive qualitative method with an inductive approach to obtain in-depth and contextual data. Data were collected through observations, documentation, and interviews with the Village Head, village officials, and BUMDes administrators. The research findings show that BUMDes Sejahtera contributes positively to the community's welfare through an active business unit for party equipment rentals that still operates and can absorb local labor. However, the cooperative savings and loan business unit of this BUMDes has experienced a decline in operational activities, which poses a challenge in efforts to comprehensively improve community welfare. These findings emphasize the importance of business development strategies and capacity building for managers so that BUMDes Sejahtera can sustain itself and provide more optimal benefits for the welfare of the village community. Practically, the results of this study can serve as a reference for village governments and BUMDes managers in designing more adaptive and sustainable policies and business strategies.

Tujuan dari pelnellitian ini adalah untuk melngelvaluasi pelnggunaan Standar Akuntansi Keluangan ELntitas Mikro, Kelcil, dan Melnelngah (SAK ELMKM) dalam pelmbuatan laporan nelraca CV. Narelsa Jaya Trans. Meltodel pelngumpulan data yang digunakan adalah studi kasus kualitatif dan dilakukan mellalui wawancara delngan manajelmeln pelrusahaan, mellihat dokumeln keluangan selcara langsung, dan melmbaca litelratur telntang SAK ELMKM selbagai standar. Melnurut hasil pelnellitian, Cv. Narelsa Jaya Trans bellum melngimplelmelntasikan SAK ELMKM dalam pelnyusunan Laporan Nelraca. Pelnellitian ini melnelmpatkan fokus pada analisis elntitas jasa angkut lokal, yang bellum banyak ditelliti dalam kontelks pellaksanaan SAK ELMKM. Pelnellitian ini melmbelrikan pelmahaman baru telntang tantangan yang dihadapi olelh pellaku usaha kelcil melnelngah di industri ini dalam melnelrapkan akuntansi standar. Dalam dunia pelndidikan, studi kasus nyata selpelrti ini harus dimasukkan kel dalam kurikulum akuntansi untuk melningkatkan pelmahaman siswa telntang standar akuntansi yang belrlaku di Indonelsia. Diharapkan bahwa pelnellitian ini akan melnjadi rujukan awal untuk pelnellitian yang akan datang telntang selbelrapa elfelktif SAK ELMKM ditelrapkan dalam belrbagai jelnis usaha.

Pembangunan berkelanjutan menuntut pengelolaan sumber daya yang efisien dan ramah lingkungan. Penelitian ini mengkaji integrasi tiga sistem utama: pembangkit listrik tenaga mikro hidro (PLTMH), sistem plumbing hemat air, dan alat pirolisis sampah rumah tangga. Ketiganya dianalisis melalui studi literatur dan perbandingan data dari tiga studi kasus di Indonesia. Hasil menunjukkan bahwa PLTMH di Dusun Batu Rangin mampu menghasilkan daya 48,56 kW dan mengurangi emisi CO? sebesar 156 ton/tahun. Sistem plumbing hemat air di Rusun Brimob Sampali menurunkan konsumsi air hingga 33,52% dan meningkatkan efisiensi daur ulang air hingga 87%. Sementara itu, pirolisis sampah rumah tangga menghasilkan bio-oil dengan nilai kalor tinggi dan menunjukkan potensi ekonomi dengan ROI 1,58. Integrasi ketiga sistem ini membentuk model pengelolaan sumber daya yang saling mendukung, dengan indeks keberlanjutan 3,7 dari 5. Pendekatan ini sejalan dengan konsep circular economy dan berpotensi diterapkan secara luas di wilayah pedesaan Indonesia.

Penelitian ini bertujuan untuk mengkaji secara mendalam bagaimana pengambilan keputusan berperan dalam meningkatkan efektivitas sistem pengendalian manajemen (SPM) di dalam organisasi. Dengan pendekatan kualitatif deskriptif dan metode studi pustaka, penelitian ini mengeksplorasi berbagai literatur akademik dan temuan empiris terkini guna memahami hubungan antara keputusan manajerial, struktur pengendalian, serta tantangan-tantangan strategis yang dihadapi organisasi. Hasil kajian menunjukkan bahwa pengambilan keputusan yang berbasis data, partisipatif, dan responsif terhadap konteks lingkungan organisasi, mampu meningkatkan keakuratan, kecepatan, dan relevansi keputusan yang diambil. Hal ini berimplikasi pada efektivitas pelaksanaan strategi dan pencapaian tujuan organisasi. Sistem pengendalian yang fleksibel dan terintegrasi dengan teknologi informasi terbukti mendukung proses pengambilan keputusan secara lebih adaptif, terutama dalam menghadapi dinamika lingkungan bisnis yang kompleks dan berubah cepat. Dengan demikian, penguatan sinergi antara pengambilan keputusan dan sistem pengendalian manajemen menjadi faktor kunci dalam menciptakan organisasi yang tangguh dan berorientasi pada keberlanjutan.

This study aims to analyze the impact of corporate governance, renewable energy, and waste management on sustainable development goals (SDGs) at PT Rajawali Dwi Putra Indonesia. The three variables were chosen because they are closely related to sustainability activities that have become a global focus, especially in facing environmental, economic, and social challenges. This study uses a quantitative approach with data collection techniques through a 1-5 Likert scale questionnaire distributed to all company employees through the census method. Data analysis was conducted using multiple linear regression which includes validity, reliability, classical assumptions, and hypothesis testing (t test and F test). The results showed that partially, renewable energy and corporate governance have a significant positive effect on development goals. Meanwhile, waste management also has a significant effect yet a negative relationship direction. Simultaneously, the three independent variables have a significant positive effect on sustainable development goals. These findings are expected to be a reference for companies in formulating sustainability strategies and supporting the acceleration of achieving sustainable development goals, especially in developing countries such as Indonesia.

The glass ceiling phenomenon is an invisible barrier that limits women in achieving leadership positions, including in the accounting profession. Although women's participation in the workforce has increased, they still face gender bias, social stereotypes, discrimination based on preferences, and dual role pressures. This study aims to examine in more depth the causes and impacts of the glass ceiling phenomenon in the accounting profession through a cross-continental literature study approach. Using Gender Role Theory, it was found that social norms attached to women's traditional roles contribute greatly to negative perceptions of their leadership abilities. Meanwhile, the theory of Socialist Feminism explains that gender inequality in the workplace is the result of a system of capitalism and patriarchy that limits women's access to power and strategic positions. The discussion in this article shows that in various regions, including Africa, Asia, Europe, and America, patriarchal organizational structures and cultures are still the main barriers to women's career advancement. These results emphasize that the glass ceiling is not an individual obstacle, but a systemic phenomenon that needs to be addressed through inclusive policies, structural organizational reforms, and more gender-equitable social awareness.