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.

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.

This study systematically reviews the influence of intellectual capital (IC) on firm value among mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The mining industry, typically capital-intensive and asset-heavy, is undergoing transformation as intangible assets such as knowledge, innovation, and organizational capabilities become critical for sustaining competitive advantage. The central research problem concerns how and to what extent IC—measured through human capital efficiency (HCE), structural capital efficiency (SCE), and capital employed efficiency (CEE)—affects firm value, particularly as reflected in Tobin's Q. This paper aims to synthesize findings from recent empirical studies to determine whether IC contributes significantly to market-based valuation in the mining sector. Using a systematic review approach, the study selects peer-reviewed literature applying quantitative methods, especially panel data regression models employing the VAIC™ framework. The results consistently indicate that IC positively impacts firm value, with HCE and CEE emerging as dominant drivers, while SCE shows varied effects. The findings support the Resource-Based View (RBV) theory, suggesting that IC components represent unique, valuable, and hard-to-imitate resources. The synthesis highlights that although mining firms are still adapting to intangible value drivers, those investing in human capital and capital efficiency enjoy higher valuations. The paper concludes that intellectual capital should be an integral part of strategic management in mining firms to sustain growth and investor confidence. Future research should include cross-sectoral and longitudinal analyses for broader generalizability.

This research aims to analyze the character values of the Punakawan wayang which then becomes a consideration for its use as a learning medium in Javanese language subjects in elementary schools. This research uses qualitative methods which are then analyzed using descriptive analysis. The results of the discussion from this research are that the use of stories from the Punakawan wayang as a learning medium will have a positive impact if the teacher can highlight the good character values of the wayang which can be emulated by students, and vice versa

This study aims to analyze the extent to which artificial intelligence (AI) technologies are utilized by government institutions and companies in public relations (PR) practices, and to relate these findings to crisis management strategies. Using a descriptive quantitative approach, data were collected through surveys and interviews involving 23 institutions, consisting of 19 government agencies and 4 private companies. The results show that ChatGPT is the most widely used AI tool (56%), followed by Gemini (34%) and QuillBot (14%). Most other tools showed low usage rates, with a high percentage falling under the “unknown” category, indicating limited information and awareness regarding AI technologies within PR environments. These findings have strategic implications in the context of crisis management, as the speed and accuracy of information dissemination are highly dependent on technological adaptability. The integration of AI tools into public communication systems can serve as both a preventive and responsive solution to reputational and operational crises. Therefore, policies are needed to enhance digital literacy and provide technical training on AI utilization for PR practitioners in both the public and private sectors.

The research took place at Wastec Internasional Company, a company engaged in environmental waste processing services. The oil from the crude oil waste processing treatment process still has Basic Sediment and Water (BS&W) content and oil content that is too high so that it cannot reach the established standards so that the company must make efforts to reduce waste from the production process. The purpose of the study was to determine the sigma value, the number of defects and factors causing quality failure in crude oil processing treatment at PT Wastec Internasional. The methods used are the DMAIC method, control maps and fishbone diagrams. The calculation results obtained an average BS & W sigma value of 3.4 and an oil content sigma value of 3.29. The average number of defects for BS&W was 9.075% and for oil content was 2113 mg/L. The factors causing treatment quality failure are material, method and environmental factors.

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana siklus akuntansi yang diterapkan pada Usaha Mikro, Kecil, dan Menengah (UMKM) Laundry di Medan. Teknik pengumpulan data dalam penelitian ini meliputi dokumentasi dan wawancara dengan pemilik usaha. Berdasarkan hasil temuan, diketahui bahwa Usaha Mikro, Kecil, dan Menengah Laundry yang menjadi subjek penelitian hanya melakukan pencatatan pendapatan dan pengeluaran tanpa menerapkan sistem pencatatan siklus akuntansi yang sesuai dengan standar akuntansi yang berlaku. Hal ini menyebabkan kurangnya data keuangan yang tepat dan terstruktur, sehingga menyulitkan pemilik usaha untuk melakukan penelitian keuangan yang mendalam. Penelitian ini dirancang untuk membantu UMKM mengembangkan pendekatan pencatatan yang lebih sistematis untuk mendorong transparansi dan dukungan keuangan.

Mahakam Working Area (WK Mahakam) is one of the largest oil and gas working areas in Indonesia managed by PT Pertamina Hulu Mahakam (PHM). WK Mahakam has large gas reserves, making it one of the largest contributors to national gas production. This study aims to determine the process of gas well production and know the technology used in the gas production process and know the efforts in increasing gas production in the Mahakam working area. The methods used are direct observation, interviews and literature studies. The results showed that the gas well production process consists of several stages, namely drilling, pipe installation, and gas processing.The technology used in the gas well production process includes directional drilling technology, horizontal drilling technology, Artificial Lift technology and Enhanced Oil Recovery technology. The efforts made by the company to increase gas production include exploration of new gas wells, development of gas production technology, improvement of production production, development of Artificial Lift technology, Enhanced Oil Recovery technology, a n d worker skills and implementation of digital technology.

The lack of integration between science and local wisdom in science education remains a challenge in developing students' critical thinking skills and cultural literacy. This study aims to analyze the effect of STEM-based science learning integrated with ethnoscience on critical thinking skills and cultural literacy of elementary school students. This research is a quantitative study with a quasi-experimental method using a nonequivalent control group design. Samples were selected purposively and consisted of experimental and control groups. The instruments used include a critical thinking skills test and a cultural literacy questionnaire. Data analysis was performed using a paired sample t-test. The results showed a significant difference in posttest scores between the experimental and control groups, with a significance value of 0.000 <0.005. The average difference was 19.78 points for critical thinking skills (81.14 - 61.36) and 16.86 points for cultural literacy (82.50 - 65.64). This finding suggests that integrating STEM-based science learning with ethnoscience can significantly enhance students' critical thinking skills and cultural literacy. The novelty of this study lies in the learning approach that combines the STEM framework with local ethnoscience values, providing an innovative alternative for shaping students who think reflectively while developing cultural awareness from an early age.