Abstract:Hospital operations provide healthcare services while generating environmental impacts through medical waste, hazardous and toxic waste, wastewater, and the consumption of energy, water, and other resources. These impacts…
s require hospitals to adopt environmental management practices that extend beyond regulatory compliance and strengthen environmental awareness. This study aims to analyze the role of green accounting in fostering environmental awareness and supporting organizational sustainability at a specialized hospital (RSK X) in East Java, Indonesia. The study employed a qualitative approach within an interpretive paradigm using a case study design. Data were collected through in-depth interviews, observations, and documentation involving informants engaged in environmental management and hospital operations. Data were analyzed through data reduction, data display, conclusion drawing, and thematic analysis using NVivo 14 Pro. The findings indicate that green accounting practices at RSK X are reflected in medical and hazardous waste management, wastewater treatment plant operations, environmental monitoring, resource efficiency, environmental reporting, and environmental cost recording. These practices function not only as mechanisms for administrative compliance and cost control but also as instruments for fostering employees' environmental awareness through socialization, monitoring, habituation, and behavioral change. Green accounting implementation is supported by management commitment, government regulations, accreditation requirements, and organizational culture. However, constraints remain, particularly the absence of a dedicated green accounting report, limited integration of environmental information into the hospital information system, and varying employee understanding of green accounting. The study concludes that green accounting serves managerial and behavioral functions by improving environmental accountability, strengthening environmental awareness, and contributing to hospital sustainability.
Abstract:This study aims to analyze the application of green accounting in hazardous waste management and its role in mitigating ecological risks in the biopharma industry, with a case study at PT Daewoong Infion. The background…
of the study is driven by the increasing risk of environmental and health pollution due to hazardous waste generated by the biopharmaceutical production process, as well as the limitations of conventional accounting systems in capturing ecological costs and impacts. This study uses a qualitative approach with a case study design, through primary data collection in the form of in-depth interviews with key informants and field observations, as well as secondary data from company documents and related regulations. Data analysis was conducted descriptively and interpretively to identify green accounting practices, environmental cost components, and ecological risk mitigation mechanisms. The results show that PT Daewoong Infion has implemented green accounting through the recognition and recording of hazardous waste management costs, pollution control, and environmental disclosure, which contributes to increased regulatory compliance, waste management efficiency, and ecological risk reduction. In addition, these practices strengthen the company's legitimacy and meet stakeholder expectations, in line with legitimacy theory and stakeholder theory. This study concludes that green accounting serves as an effective managerial and reporting instrument in integrating economic objectives and ecological responsibility, thereby supporting the operational sustainability of the biopharma industry. These findings recommend strengthening environmental cost measurement systems and reporting transparency to enhance sustainable ecological risk mitigation.
Abstract:The increased integration of operational technology (OT), Internet of Things (IoT), and business IT systems has allowed sophisticated attackers to circumvent isolated security features and launch cross-platform assaults.…
Current fragmented techniques, with discrete detectors monitoring Modbus, Kubernetes, MQTT, or other domain-specific protocols, cannot handle cross-system risks. These methodologies overlook 68% of multi-vector marketing that uses both physical and digital channels. This study introduces a transfer learning architecture to integrate detection capabilities by correlating threats across protocols, devices, and settings. The architecture generates a unified feature space that extracts behavioral semantics from industrial control system logs, cloud telemetry, network traffic, and device-level signals to produce protocol-agnostic threat representations. Adversarial domain adaptation and semantic graph embeddings enable cross-domain knowledge transfer with minimum retraining. Security teams may now discover kill chains like infected cloud containers preceding illegal PLC command execution every 23 minutes. Validated against real-world attack datasets from water treatment facilities (OT) and cloud infrastructure (IT), the system achieved 93.4% cross-platform attack recall, a 41.3 percentage point improvement over prior methodologies. It reduced OT data labeling by 89% and false positives by 93.5%. This paradigm shift transforms threat correlation from a reactive, domain-specific process to adaptive intelligence, boosting resilience for critical infrastructure, industrial ecosystems, and smart environments facing cyber-physical hazards. The framework's practical validation in energy, industry, and vital infrastructure shows its importance in protecting an increasingly linked world.
Abstract:Controlling hazards in the work environment can be done through various means, but technical control is the top priority. The use of personal protective equipment (PPE) is considered the application of a safe way of working.…
ing. This study aims to determine the relationship between compliance with the use of personal protective equipment (PPE) and efforts to prevent occupational diseases in nurses at Pertamedika Ummi Rosnati Hospital Banda Aceh. This type of research is quantitative with an analytic design with a cross-sectional study approach. Data collection was carried out from June 13 to 20, 2025, at Pertamedika Ummi Rosnati Hospital. The population in the study was all nurses in the inpatient room of Pertamedika Ummi Rosnati Hospital Banda Aceh, totaling 59 people with sampling techniques using total sampling. Data analysis using the chi-square test, where the results showed there was a relationship between knowledge (p = 0.001), attitude (p = 0.036), and compliance using PPE (p = 0.015) with efforts to prevent occupational diseases. The conclusion of this study found that there is a relationship between compliance with the use of personal protective equipment (PPE) and efforts to prevent occupational diseases in nurses at Pertamedika Ummi Rosnati Hospital Banda Aceh. It is recommended that nurses increase efforts to prevent occupational diseases by continuing to use PPE even though sometimes it is not provided in hospitals, such as masks.
Abstract:Background: Cardiovascular disease (CVD) continues to be the predominant cause of global mortality. Polypill techniques that integrate various cardiovascular drugs into a single formulation have emerged as a potential method…
thod for primary prevention, especially in intermediate-risk populations.
Objective: To systematically review and synthesize evidence regarding the efficacy and safety of polypill formulations (comprising antihypertensive medications, statins, with or without aspirin) in comparison to standard care or placebo for the primary prevention of major adverse cardiovascular events (MACE) in intermediate-risk populations.
Methods: We conducted systematic review and meta-analysis in accordance with PRISMA 2020 standards (Systematic Review Registration: PROSPERO CRD420251184718). Various databases (PubMed, Cochrane Library, ScienceDirect, Scopus) were examined for original research published from January 2015 to October 2024. Studies were eligible if they assessed polypill therapies in individuals aged 30 to 70 years with intermediate cardiovascular risk (10-20% 10-year risk), reported composite major adverse cardiovascular events (MACE) outcomes, and included a minimum follow-up of 6 months. Two independent reviewers conducted screening, data extraction, and risk of bias evaluation utilizing the Cochrane RoB 2.0 tool.
Results: Of the 161 records discovered, 4 randomized controlled studies (HOPE-3, TIPS-3, PolyIran, PolyPars) with 31,501 people fulfilled the inclusion criteria. Polypill therapies showed a substantial decrease in composite MACE relative to control groups (pooled HR 0.67 (95% CI 0.60-0.75, p<0.001). Individual trial hazard ratios varied from 0.50 (PolyPars) to 0.66 (PolyIran) and 0.79 (TIPS-3) with moderate heterogeneity (I²=35.2%, p=0.20). Polypills were generally well- tolerated, with a safety profile consistent with the individual components. Medication adherence was enhanced with the polypill in comparison to multiple-pill regimens.
Conclusions: Polypill techniques markedly reduce major adverse cardiovascular events (MACE) in intermediate-risk patients for primary cardiovascular prevention, achieving around a 33% relative risk reduction. The fixed-dose combination strategy provides benefits in compliance and ease of use. These findings hold significant implications for healthcare systems in low-to-
middle-income nations, such as Indonesia, where the burden of cardiovascular disease is substantial and access to long-term cardiovascular drugs is frequently hindered by cost and complexity.
Abstract:Cleaning service staff working in laboratories are at high risk of exposure to hazardous materials. The use of personal protective equipment (PPE) is a crucial step in preventing occupational accidents. However, the level…
l of compliance with PPE usage varies and is influenced by the knowledge and attitude of the staff. This issue highlights the need to understand the relationship between the knowledge and attitudes of cleaning service staff and their compliance with the use of PPE. This study employed an analytical design with a cross-sectional approach. A total of 58 cleaning service staff participated as respondents, selected through total sampling. Data were collected using a structured questionnaire and analyzed using the chi-square test. The results showed that 60.3% of respondents had good knowledge regarding the use of PPE, while 73% had a positive attitude toward its usage. The chi-square test revealed a p-value of 0.03 (<0.05), indicating a significant relationship between attitude and compliance with PPE usage among cleaning service staff. The chi-square test for the relationship between knowledge and compliance yielded a p-value of 0.01 (<0.05), indicating a significant relationship between knowledge and compliance. The findings indicate that the knowledge of cleaning service staff positively correlates with their compliance in using PPE. Staff members with good knowledge were more likely to comply with PPE usage. Adequate knowledge enables staff to understand laboratory risks and the benefits of PPE in preventing exposure to hazardous materials, thereby encouraging safer behavior, promoting communication among staff, reminding one another, and embedding safety values into daily work routines.
Abstract:Suole MSME is a catfish floss producer committed to enhancing product quality through the implementation of the Hazard Analysis and Critical Control Point (HACCP) system. Implementation is carried out by development and…
d verification of the production process flow diagram, hazard identification, determination of Critical Control Points (CCPs), and establishment of critical limits. This community service activity aimed to provide knowledge and assistance in HACCP implementation to enhance food safety, product quality, and competitiveness. The activity was conducted from October to December 2024 at UMKM Suole, and included interviews, field observations, and HACCP assistance and analysis. The results show that the catfish floss production process involves several critical stages that require monitoring, such as raw material reception, meat separation, frying, and packaging. Hazard identification and determination of Critical Control Points (CCPs) have been carried out to prevent biological, chemical, and physical contamination. The importance of developing Standard Operating Procedures (SOPs), maintaining sanitation, and controlling processing time and temperature was emphasized. Improving the understanding of HACCP among MSME actors is a key factor in effective hazard control and achieving food safety.
Keywords: catfish floss; food safety; HACCP; hazard
Abstrak: UMKM Suole merupakan salah satu produsen abon lele yang berupaya meningkatkan kualitas produk melalui penerapan Hazard Analysis Critical Control Point (HACCP). Penerapan dilakukan dengan penyusunan dan verifikasi diagram alir proses produksi abon lele, identifikasi bahaya, serta penetapan CCP dan batas kritis. Kegiatan pengabdian ini bertujuan memberikan wawasan dan pendampingan penerapan HACCP guna meningkatkan keamanan pangan, mutu, dan daya saing produk. Kegiatan dilaksanakan pada Oktober hingga Desember 2024 di UMKM Suole, meliputi wawancara, observasi lapangan, serta pendampingan dan analisis HACCP. Hasil kegiatan menunjukkan bahwa proses produksi abon lele mencakup beberapa tahap penting yang memerlukan pengawasan, seperti penerimaan bahan baku, pemisahan daging, penggorengan, dan pengemasan. Telah dilakukan identifikasi bahaya dan penetapan titik kendali kritis (CCP) untuk mencegah kontaminasi biologis, kimia, dan fisik. Selain itu, ditekankan pentingnya penyusunan SOP, sanitasi, serta pengendalian suhu dan waktu proses. Peningkatan pemahaman pelaku UMKM terhadap HACCP menjadi faktor kunci dalam pengendalian bahaya dan pencapaian keamanan pangan produk.
Kata kunci: abon lele; bahaya; HACCP; keamanan pangan
Abstract:Abstract: Environmental safety is a shared responsibility between the community and the officers who are specially authorized to secure an area. For this reason, the role of the community in informing actions that interfere…
fere with safety is important. This study aims to develop a prototype of an environmental safety system using an emergency button application to inform certain safety conditions. This research is developed by conducting a Research and Development model through requirement analysis, system design, implementation, and functional testing. This prototype offers a basic function of the security system at a residence, such as a button for hazard emergency, stranger alert, notification when out of town, and needing assistance. This prototype is connected to the account of each resident with the security officer at the post guard. This prototype has been tested and works well as expected.
Keywords: emergency button; security; residence;
Abstrak: Keamanan lingkungan merupakan tanggung jawab bersama antara masyarakat dan petugas yang diberi wewenang secara khusus menjaga keamanan sebuah wilayah. Untuk itu, peranan masyarakat dalam menginformasikan tindakan-tindakan yang mengganggu keselamatan menjadi penting. Penelitian ini bertujuan untuk mengembangkan prototipe sistem keamanan lingkungan menggunakan aplikasi tombol darurat bagi masyarakat untuk menginformasikan kondisi keamanan tertentu. Penelitian ini dikembangkan dengan pendekatan model Research and Development dengan melakukan analisis kebutuhan selanjutnya dirancang dan diimplementasikan dalam bentuk situs web yang selanjutnya diuji coba fungsionalitasnya. Fungsi yang ditawarkan dalam model ini meliputi tombol darurat bahaya, waspada orang asing, keluar kota dan bantuan. Sistem terhubung pada akun masing-masing warga dengan petugas keamanan di pos keamanan. Prototipe telah diuji fungsionalitasnya dan bekerja baik sesuai dengan fungsinya.
Kata kunci: keamanan; perumahan; tombol darurat
Abstract:This study analyzes the judicial reasoning behind Putusan Pengadilan Negeri Sidoarjo No. 199/Pid.Sus/2023/PN Sda, a landmark decision involving corporate criminal liability for environmental violations in Indonesia. The…
case centers on PT Surya Prima Semesta’s illegal disposal of hazardous waste (fly ash and bottom ash) without an environmental permit, resulting in the prosecution of its corporate director. Employing a normative juridical method, the research examines the court’s application of doctrines such as strict liability and identification theory within the framework of Law No. 32 of 2009 on Environmental Protection and Management. The findings show that the court adopted a formalistic, text-based legal reasoning model, treating permit violations as inherently punishable acts regardless of actual environmental harm. While the decision reinforces regulatory compliance and affirms corporate culpability, it lacks engagement with broader organizational responsibility and foundational environmental law principles like the precautionary principle and sustainability. This study argues for a more integrated doctrinal approach one that balances rule-based logic with value-oriented reasoning to enhance legal consistency, advance environmental justice, and align Indonesia’s corporate accountability framework with international standards.
Abstract:Tax ratio Indonesia dalam beberapa tahun terakhir berada pada kisaran rendah dibanding potensi ekonomi. Dalam konteks tersebut, pemerintah menerapkan kebijakan Pengampunan Pajak melalui Undang-Undang Nomor 11 Tahun 2016…
16 yang mendefinisikan amnesti sebagai penghapusan pajak terutang dan sanksi perpajakan melalui pengungkapan harta dan pembayaran uang tebusan, dengan tujuan mempercepat pertumbuhan ekonomi, mendorong reformasi perpajakan/perluasan basis data, serta meningkatkan penerimaan pajak. Penelitian ini bertujuan mengevaluasi efektivitas tax amnesty melalui penutupan celah hukum serta dalam peningkatan tax ratio dan kepatuhan, sekaligus menilai kecukupan desain hukum pasca-amnesti untuk mencegah moral hazard dan memperkuat penegakan. Metode yang digunakan adalah yuridis-normatif dengan pendekatan perundang-undangan dan konseptual, dilengkapi komponen kualitatif deskriptif dan analisis dokumen kebijakan. Hasil penelitian menunjukkan bahwa capaian program bersifat campuran, yaitu partisipasi luas dan penerimaan negara signifikan, tetapi komitmen repatriasi jauh di bawah target, sehingga ruang optimalisasi pasca-amnesti menjadi determinan utama keberlanjutan dampak fiskal. Dari sisi norma, pembatasan pemanfaatan data amnesti menuntut penataan ulang desain kebijakan agar perluasan basis data berujung pada kepatuhan sukarela dan penegakan yang adil, sejalan pembelajaran internasional bahwa amnesti yang berhasil cenderung pengecualian serta disertai penguatan administrasi dan penegakan.