For the final ten a long time, the idea of a green economy has gotten to be progressively appealing to arrangement producers. Be that as it may, green economy covers a part of different concepts and its joins with maintainability are not continuously clear. The urgency of addressing environmental challenges has spurred the rise of the green economy, a paradigm shift towards economic growth that prioritizes environmental protection and social well-being. This article explores the green economy through the lens of accounting, highlighting the crucial role accountants play in facilitating the transition to a sustainable future. We examine the principles of green accounting, its potential benefits for environmental sustainability and economic growth, and the challenges associated with its implementation. The article concludes by emphasizing the require for adjustment inside bookkeeping instruction to prepare future bookkeepers with the aptitudes and information fundamental to explore the complexities of the green economy. 

The validity of voting results depends on various factors, one of which is the completeness and validity of the ballot paper, which is one of the important elements in elections that voters use to mark their choices. Based on the circular letter of the Tanjungpinang City General Election Supervisory Agency (Bawaslu) Number: 136/PM.00.02/K.KR-06/02/2024 there were 2 TPS taking place at TPS 006 and TPS 015 there were 115 x 5 ballot papers that were not signed by KPPS so that the ballot box is open during voting, raising questions regarding its validity and the potential for fraud in the voting process. This research aims to analyze the consequences of not signing the ballot paper and its impact on the validity of the voting results, as well as the conditions for re-voting. The research method that researchers use is normative juridical, namely based on basic legal materials. This research was conducted by examining theories, concepts, legal principles and laws and regulations that are relevant to this research topic. The research results show that there are several factors that cause ballot papers not to be signed, including KPPS negligence, lack of socialization, and misinterpretation of regulations. Thus, re-voting is a step that can be taken to ensure the validity and legitimacy of voting results by considering various factors, including the number of unsigned ballot papers, the potential for fraud, and the impact on democratic stability.
 

With rapid developments in the fields of technology and information, people must start learning about the internet and staying connected to it. One of the things that is done is shopping online, or e-Commerce, which is a new lifestyle that is emerging at the moment. Large companies and UMKM utilize e-Commerce in the business world. As is the case in Lhokseumawe City, Banda Sakti District, Aceh Regency. The aim of this research is to apply e-Commerce to increase the competitiveness of UMKM.. Trade competition is normal. However, sellers, or manufacturers, have many ways to offer their goods or services. This can be via the internet, newspapers, magazines, etc. Therefore, an effective trading plan is needed for trading on this electronic platform. One of the UMKM in Lhokseumawe City which is the subject of this case study is to provide a complete picture of how e-Commerce is implemented in UMKM.

In Indonesia, Malaysia, Australia, China, and Hong Kong, corporate social responsibility (CSR) is an essential component of corporate strategy. In many countries, its effect on corporate value is a crucial concern. This study aims to summarize the impact of corporate social responsibility on corporate value. Using five international journals and the meta-analysis approach, CSR has been demonstrated to influence business value.

This research investigates the impact of macroeconomic fundamentals on financial performance and capital structure, with earnings management and firm characteristics as intervening variables, focusing on manufacturing companies listed on the Indonesia Stock Exchange. The macroeconomic fundamentals analyzed include inflation, exchange rates, GDP, and interest rates, which are hypothesized to affect stock returns. Capital structure is measured by the debt-to-equity ratio and the debt-to-asset ratio. Financial leverage is gauged using the interest coverage ratio and the debt-to-operating income ratio. Firm characteristics encompass the company's age, the number of board commissioners, the number of directors, and the number of audit committee members. Financial performance is evaluated using indicators such as EBIT, DFL, DOL, DPR, asset turnover, and EPS growth. The research employs a quantitative method with data analysis conducted using Smart PLS. The results indicate that financial leverage significantly influences firm characteristics and capital structure but does not significantly impact financial performance. Macroeconomic fundamentals significantly affect firm characteristics but do not significantly impact financial performance, earnings management, or capital structure. Firm characteristics significantly influence financial performance but not earnings management. Capital structure significantly affects earnings management but does not significantly impact financial performance. This study aims to provide insights for decision-makers to enhance company financial performance through effective management of capital structure and earnings management.

Alkaline water is known to have health benefits due to its higher pH than ordinary water. In this study, the production of alkaline water from rainwater using electrolysis method was optimized, with variations in voltage and time to evaluate its effect on pH and Total Dissolved Solids (TDS). The experiment involved three voltage levels (12 Volt, 24 Volt, and 36 Volt) and three time intervals (10 minutes, 20 minutes, and 30 minutes). The results showed that increasing the voltage and electrolysis time contributed significantly to the increase in water pH, which reached the highest value at 36 Volt for 30 minutes. However, increasing the voltage and time also increased the TDS value linearly, which can affect the water quality if it exceeds a certain limit. This study concludes that the optimal voltage for producing alkaline water with suitable pH and TDS is 24 Volt with an electrolysis time of 20 minutes. Thus, this method offers an efficient and simple solution to produce alkaline water from rainwater, which could potentially benefit public health in areas with limited access to high-quality drinking water.

A sports center is a place that accommodates various types of sports activities that can increase a person's physical, mental and social potential in certain fields in a region. The aim of this research is to design a suitable sports center by creating a friendly and inclusive environment for all users and minimizing accessibility barriers. Designing a sports center can be a forum for all users by paying attention to several factors and supporting architectural elements by applying Universal Design principles. The research method used is a qualitative method through ideas by collecting data which includes literature studies and case studies of typologies or similar themes, then followed by analysis as a design guide. The results of the study of the application of the universal design concept to the design of sports centers by applying the principles of universal design, namely the existence of special paths for disabled users, ramps that will be used as a means of vertical connection between floors, providing accessible places for wheelchair users, making signs and clear information so that visitors can access it more easily, creating open circulation that is safe and comfortable for visitors.
 

Water is a very important need for living creatures on earth. Humans, animals, plants and other living creatures need water, clean water is very much needed and is a source of life for living creatures. However, bacteria or germs that cannot be seen by the eye are still detected in the water. The bacteria that are mostly detected in water are; Escherichia coli bacteria. Escherichia coli forms colonies that are convex, smooth with distinct edges, and round. Method used The qualitative literature review research method is an approach used to collect, evaluate, and synthesize studies in the scientific literature that are relevant to a particular topic. Based on research results, Escherichia coli bacteria are found in various types of water such as refillable drinking water, well water and river water as well as swimming pool water

. Sharia banking in Indonesia is present with the principle of Islamic Shariah. Limited products and services, making sharia banking market share grow slowly. Therefore, a marketing strategy is needed that can increase market share, with a transparent strategy. The aim of this research is to find out how marketing strategies are transparent for sharia banking and what challenges sharia banks face in marketing products. Research methods use descriptive qualitative methods with a legal approach. This is done by using the Law as a basis for analyzing research topics. As a result, a transparent marketing strategy is the main strategy in marketing sharia banking products, asit is in line with the principles of Islamic shariah. Besides, the challenge faced by sharia banking is still a lack of awareness of the Islamic community in the economic sphere. One of them is an abai against the presence of conventional bank interest that is a interest.
 

The Umayyad dynasty which rule from 661 AD from 750 AD,stands as a pivotal period in early islamic history leaving a diverse and influential cultural legacy that persists into the modern era .This research aims to explore how to the cultural heritage of the umayyads remains relevant of the context modern world,particularly in the fields of art and  architecture.The Umayyad dynasty is renowned for estabilishing a strong empire that encompassed vast territories from the Middle East to Andalusia in Spain.Calliph Abdul Malik ibn Marwan , a prominent figure of the time,introduced the Umayyad Dinar as the official currency and initiated the monumental project Dome of The Rock in Jerusalem,which continues to be one of the most significant symbols of Islamic architecture.Umayyad architeture reflects a blend of Roman, Persian , and newly introduced islamic elements.Their distinctive of domes, calligraphy,and intricate mosaics has deeply inspired modern artists and architect. This study explores how the cultural values from the past continue to inspire and shape contemporary works.By considering the global impact  of Umayyad heritage, we can understand how continuity and evolution in human history occur through the development of art,architecture and values systems.Through this analysis, we highlight the importance of understanding how cultural values from the past can reinterpreted in different contexts to support the evolution of an inclusive and sustainable cultural future.