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Invisible Sustainability: Decoupling ESG Sustainability Reporting from Tri Hita Karana Practices in Rural Banks in Bali
I Putu Edy Arizona
; Anantawikrama Tungga Atmadja
; Lucy Sri Musmini
; I Made Pradana Adiputra
; I Gusti Ayu Purnamawati
Proceeding of the International Conference on Economics, Accounting, and Taxation
Vol 3
, No 1
(2026)
This study investigates the decoupling phenomenon between ESG (Environmental, Social, and Governance) sustainability reporting and communal Tri Hita Karana (THK) sustainability practices in a Rural Bank in Bali. Through Ethnographic Content Analysis (ECA) of official documents from BPR Luhur Damai covering 2023–2025, this study identifies that the Sustainability Report (SR), prepared strictly according to Financial Services Authority Regulation (POJK) 51/2017, does not incorporate substantial TH...
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Content and Ease of Use Influencing Electronic Medical Record Net Benefits: The Role of Actual Use
International Journal of Economics, Management and Accounting
Vol 3
, No 1
(2026)
The implementation of Electronic Medical Records (EMR) has become an important element in improving healthcare service quality, efficiency, and patient safety in hospitals. However, the benefits of EMR depend not only on system availability but also on the quality of the information provided and how actively the system is used by healthcare professionals. This study aims to analyze the influence of electronic medical record content and perceived ease of use on the net benefits of EMR, with actua...
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Low Power Microcontroller Based System Design Employing Efficient DSP Algorithms for Smart Cyber Physical Embedded Monitoring
Computer Architecture and Signal Processing
Vol 1
, No 1
(2026)
The integration of Digital Signal Processing (DSP) algorithms in low power microcontroller based embedded systems has emerged as a promising solution to optimize energy efficiency without compromising signal accuracy and performance. This study focuses on the design and optimization of DSP algorithms specifically for microcontrollers, aimed at achieving real-time, reliable monitoring for applications such as healthcare, environmental sensing, and IoT devices. The research highlights the system's...
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Hybrid Apriori–MST Framework for Revealing the Structural Backbone of Consumer Purchase Patterns
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2026)
Traditional association rule analysis is effective at uncovering co-purchase patterns but fails to provide a global structural view of the market, which often results in fragmented and isolated insights. This study proposes a hybrid framework that integrates the Apriori algorithm with a Minimum Spanning Tree (MST) in order to validate and contextualize association rules within a single structural backbone. Transaction data from a retail store are transformed into a weighted, undirected product g...
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Green Vessel Concept : Solar Panel Integration for Sustainable Onboard Energy Solutions
Dhimas Ardiansyah Surya Atmadja
; Alia, Diana
; Rizqi Aini Rakhman
; Agus Dwi Santoso
; Kuntoro Bayu Ajie
Jurnal Riset Rumpun Ilmu Teknik
Vol 4
, No 3
(2025)
This study analyzes the potential use of solar cells as a renewable energy source on the MV SARI INDAH. With the increasing demand for energy and the negative environmental impacts of fossil fuels, solar cells provide a promising eco-friendly alternative. The research focuses on developing a prototype system to charge batteries using solar power, converting DC power into AC for ship operations. The methodology includes measuring sunlight intensity, current, and output voltage, while also calcula...
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Pengaruh Senam Diabetes terhadap Kadar Glukosa Darah pada Pasien Diabetes Mellitus di Puskesmas Gunungpati
Vorella Hani Agustin
; Virginia Alegra Prameswari
; Yosia Putra Pratama
; Dwi Yogo Budi Prabowo
; Swanny Trikajanti Widyaatmadja
; Suksi Riani
; Nur Widayatik
; Reni Purwandari
Jurnal Riset Rumpun Ilmu Kesehatan
Vol 4
, No 3
(2025)
Diabetes mellitus is a chronic metabolic disease characterized by elevated blood glucose levels due to impaired insulin secretion or function. The prevalence of diabetes continues to increase in Indonesia, particularly among adults and the elderly, requiring comprehensive and sustainable management. Diabetes management is not limited to pharmacological therapy but also includes non-pharmacological approaches such as dietary management, physical activity, and health education. One form of physica...
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Perlindungan Hukum Bagi Pembina Yayasan Dalam Pengantian Pengurus Terkait Gugatan Pengurus Lama
Jurnal Hukum, Pendidikan dan Sosial Humaniora
Vol 2
, No 2
(2025)
Law Number 16 of 2001 concerning Foundations Article 18 which states (1) Changes to the Articles of Association can only be implemented based on a meeting of supervisors. (2) The Board of Trustees meeting as intended in paragraph (1) can only be held if attended by at least 2/3 of the total members of the Board of Trustees. (3) Changes to the Articles of Association as intended in paragraph (1) are carried out by notarial deed and made in Indonesian. Thus, changes to the Articles of Association...
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Determinan Kualitas Laporan Keuangan dengan Moderasi Permenkop UKM 13 Tahun 2015
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The research conducted on this occasion was used by researchers to determine the influence of several variables which include: (1) understanding of accounting, (2) use of information technology, (3) HR competency on the quality of financial reports which in this research is moderated using implementation of the Minister of Cooperatives Regulation. This research has been supported by population data, namely all cooperatives in the Gianyar Regency area with data reaching 1,285 units. In carrying o...
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Pemanfaatan Media Digital Interaktif dalam Pembelajaran Biologi untuk Meningkatkan Motivasi Siswa
Jurnal Cakrawala Pendidikan dan Biologi
Vol 1
, No 3
(2024)
The integration of interactive digital media in biology learning has become an innovative approach to enhancing student motivation. This study aims to investigate the impact of interactive digital media on students' engagement and learning outcomes in biology. A quantitative research method was employed, utilizing a quasi-experimental design with pre-test and post-test assessments. The participants consisted of high school students divided into experimental and control groups. The experimental g...
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Digital Parenting : Challenges and Roles of Parents in the Era of Society 5.0
International Journal of Health and Medicine
Vol 1
, No 3
(2024)
It is important to carry out this research because it is related to the theme of digital parenting, child care carried out by parents, especially in the use of information technology (gadgets/devices). This research uses qualitative methods with literature review techniques with the results of discussing 34 research article publications that are relevant to this research. The research results show the role of parents in The application of digital parenting in the current era of society 5.0 requi...
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