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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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Peran Halal Tourism dalam Meningkatkan Daya Saing Ekonomi Islam di Sektor Pariwisata
Ahmad Martin Cahyadi
; Rahma Raya Fitriana
; Raisya Oktaviana
; Rania Purnama Aulia
; Wahidatul Athiya
; Edi Suresman
Jurnal Ekonomi dan Keuangan Islam
Vol 4
, No 2
(2026)
This study examines the role of halal tourism in enhancing destination competitiveness and strengthening the Islamic economy within the tourism sector. This research employs a systematic literature review to synthesize findings from relevant academic sources. The results indicate that halal tourism contributes significantly to destination competitiveness by increasing tourist arrivals and encouraging product diversification. In addition, it supports the development of micro, small, and medium en...
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Pengembangan Aplikasi Rekam Medis Elektronik (RME) Berbasis Web untuk Optimalisasi Pencatatan Data Pasien pada Puskesmas Elopada
Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika
Vol 4
, No 2
(2026)
This study aims to develop a web-based Electronic Medical Record (EMR) application to improve the efficiency and accuracy of patient data recording at Elopada Community Health Center. The research adopts a system development approach using the waterfall model, including requirements analysis, system design, implementation, and testing. Data were collected through observation, interviews, and documentation. The developed system was evaluated using Black Box Testing to verify the conformity betwee...
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Pelatihan Pembuatan Sabun Cuci Piring sebagai Stimulus Kewirausahaan di Desa Gunung Tinggi: Analisis SWOT untuk Perumusan Rekomendasi Keberlanjutan Usaha
Jurnal Pengabdian kepada Masyarakat
Vol 6
, No 2
(2026)
Economic development in rural areas, specifically, aims to improve community welfare. However, in practice, many challenges remain, such as limited technical skills, minimal innovation, and low community capacity to create and develop productive businesses. One way to address these challenges is through human resource empowerment. Gunung Tinggi Village has the potential to develop creative businesses, particularly among housewives, such as dishwashing soap. This product is a household necessity...
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Brand Awareness dan Pengaruhnya terhadap Keputusan Pembelian Peralatan Outdoor Lokal
Jurnal Penelitian Komunikasi dan Sosialisasi
Vol 2
, No 1
(2026)
This study examines the influence of Arei Outdoor Gear brand awareness on purchase decisions in the Bogor Climbing Virtual Community on Facebook. In the midst of increasingly fierce competition in the outdoor equipment industry, maintaining a high level of brand awareness is an important factor for companies in attracting and retaining consumers. Therefore, this study aims to find out the extent to which brand awareness of Arei products is able to influence the purchasing decisions of the commun...
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Komparasi Algoritma SVM dan Random Forest Dalam Sentimen Analisis Review Shopee di Google Play Store Dengan Anova
Prosiding Seminar Nasional Ilmu Teknik
Vol 2
, No 2
(2026)
The rapid growth of e-commerce in Indonesia, particularly the Shopee platform, has generated a large volume of user reviews on the Google Play Store, which can be analyzed to understand consumer sentiment. This study aims to compare the performance of the Support Vector Machine (SVM) and Random Forest (RF) algorithms in binary sentiment classification (positive and negative) on Shopee reviews, as well as to statistically test the significance of their differences using One-Way ANOVA. A total of...
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Implementasi Integrated Marketing Communication Local Agency (Friendshub) dalam Membangun Brand Awareness
Studi Administrasi Publik dan ilmu Komunikasi
Vol 3
, No 1
(2026)
This study aims to examine how the implementation of Integrated Marketing Communication (IMC) carried out by Friendshub contributes to building and strengthening brand awareness. Employing a descriptive qualitative approach and a case study method, data were collected through in-depth interviews with the core team of Friendshub and documentation of marketing activities, which were then thematically analyzed to explore communication patterns and creative strategies applied. The findings reveal th...
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Implementation of the Al-Miftah Method to Improve Students’ Ability to Read Turāth Books at Al-Masyad High School, Cijurai, Sukabumi
International Journal of Education and Literature
Vol 5
, No 1
(2026)
This study aims to describe the implementation of the Al-Miftah method in improving the mastery of reading traditional Islamic texts at Al-Mashhad Senior High School in Cijurai, Sukabumi. This study uses a qualitative approach with a descriptive research type. Data collection techniques were carried out through observation, in-depth interviews, and documentation of Al-Miftah teachers, students, and related parties. The results of the study indicate that the Al-Miftah method is implemented throug...
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The Validity of an Ethnomathematics Based Student Worksheet Using Sekundang Batik Motifs in Plane Geometry Oriented to Contextual Teaching and Learning (CTL)
International Journal of Mathematics and Science Education
Vol 3
, No 1
(2026)
Teaching plane geometry often faces challenges due to the abstract nature of geometric concepts, which are often detached from students’ real-life contexts. This study is a development research (Research and Development) using a modified 4D model reduced to 3D (Define, Design, Develop) aimed at producing and testing the validity of a Student Worksheet based on ethnomathematics with Batik Sekundang motifs on plane geometry material oriented toward Contextual Teaching and Learning (CTL). Validatio...
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Synchronization Of Aceh's Revenue And Expenditure Budget Management Planning With Government Policy
IJLS (International Journal of Law and Society)
Vol 3
, No 1
(2026)
Article 170 paragraph (1) of Law Number 1 of 2022 concerning HKPD emphasizes the synchronization of fiscal planning and policy for integrated national development. However, in the APBA (Aceh Provincial Budget) planning, discrepancies persist between the Aceh Government’s documents and the central fiscal policy direction, leading to synchronization that remains administrative rather than substantive. This issue is further complicated by Aceh's special status under Law No. 11 of 2006, which result...
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