Abstract:Waste management has become one of the most persistent environmental challenges confronting rapidly growing urban areas in Indonesia. While previous studies have primarily explained waste management through technical infrastructure,…
rastructure, environmental awareness, or public policy, relatively little attention has been given to the interaction between environmental ethics and everyday social practices in shaping environmental behaviour. This study aims to examine how environmental ethics are translated into community waste management practices in Kendari City from the perspective of environmental sociology. A qualitative case study approach was employed using field observations, semi-structured interviews with 30 informants representing community members, religious leaders, community leaders, sanitation workers, and officials from the Kendari City Environmental Agency, as well as document analysis. The data were analysed using thematic analysis and interpreted through the analytical perspectives of Environmental Sociology, Social Practice Theory, Public Sphere Theory, and Political Ecology. The findings reveal that environmental ethics constitute an important normative foundation for environmental responsibility; however, their implementation in everyday waste management practices is mediated by socially embedded habitus, community values, institutional capacity, public discourse, and local governance. Waste management behaviour is therefore shaped not only by individual awareness but also by continuous interactions among social norms, institutional arrangements, and collective practices. The study concludes that sustainable urban waste management requires integrated approaches combining environmental ethics, community participation, participatory governance, and institutional collaboration. By integrating environmental ethics with environmental sociology, this study contributes to a broader understanding of the social dimensions of urban waste management and offers practical insights for strengthening community-based environmental governance in Indonesia.
Abstract:Communicative competence has become an essential competency for business education students in response to the growing demands of multilingual, multicultural, and technology-driven workplaces. However, previous studies have…
ave generally examined bilingual competency, collaborative learning, and communicative competence as separate constructs, providing limited understanding of their integrated relationships. This study aimed to develop an Integrated Communicative Competence Model for business education through the synthesis of previous empirical studies and recent international literature. A conceptual research design employing an integrative evidence synthesis approach was used to analyse empirical findings on bilingual competency, pair interaction, communicative competence, and professional readiness. The synthesis demonstrates that bilingual competency provides the linguistic and intercultural foundation for effective communication, while pair interaction functions as a collaborative learning mechanism that strengthens authentic communication practices. The interaction of these dimensions enhances communicative competence, which subsequently improves students' professional readiness and graduate employability in multilingual business environments. The proposed model contributes to communication studies by integrating bilingual competency and collaborative learning into a unified conceptual framework and provides practical guidance for curriculum development and communication-oriented learning in business education.
Abstract:Cigarette smoke exposure is a significant health threat that may trigger lipid metabolism disorders, particularly by increasing serum triglyceride levels through nicotine-stimulated production of Very Low-Density Lipoprotein…
tein (VLDL). This study aimed to analyze the correlation between cigarette smoke exposure levels and serum triglyceride levels in students to identify cardiovascular risks among the productive age group. This study employed an analytical observational design with a cross-sectional approach. A total of 83 participants were selected using a purposive sampling technique. Participants' levels of exposure to cigarette smoke were assessed, and their serum triglyceride levels were analyzed using the GPO-PAP enzymatic method. Statistical analysis was performed to determine the significance of the association between smoke exposure levels and serum triglyceride levels. The findings indicate no statistically significant correlation between the level of cigarette smoke exposure and serum triglyceride levels among the study participants (Spearman's rho, p = 0.882). Most participants were classified as having mild cigarette smoke exposure and exhibited serum triglyceride levels within the normal reference range. Furthermore, the relatively homogeneous exposure levels and the young age of the participants may have contributed to the limited variability observed in the study. In conclusion, mild cigarette smoke exposure was not significantly associated with serum triglyceride levels among young adults.
Abstract:Digital transformation has changed accounting from a transaction-recording function into a data-driven, technology-enabled, and strategic business process. This study aims to examine how digital transformation reshapes accounting…
ccounting practices in Indonesian companies, particularly in financial reporting, management accounting, auditing, internal control, and accountant competencies. The study applies an interpretive qualitative approach through document-based case synthesis and thematic analysis of thirty-five recent national and international studies published within the last five years. The analysis identifies five major themes: automation of routine accounting activities, cloud-based accounting information systems and enterprise resource planning integration, artificial intelligence and robotic process automation in accounting and auditing, the transformation of accountants into digital analysts and business advisors, and governance challenges related to data quality, ethics, cybersecurity, and internal control. The findings indicate that Indonesian companies benefit from digital accounting through faster reporting, improved information quality, more efficient operations, and better decision-making. Nevertheless, the transformation is constrained by uneven digital literacy, limited readiness of accounting human resources, resistance to system change, weak data governance, and the need for stronger ethical safeguards. This study contributes to accounting literature by providing a qualitative synthesis of digital transformation in Indonesian corporate accounting practices and by offering practical implications for companies, accountants, auditors, and accounting education institutions.
Abstract:Actually, mosques aren’t just places for worship; they also act as centers for education, social training, and community development. But these days, mosques are often mainly used for ritual worship. This article looks at…
at how the Community Service Program (KKN) strategy helps turn mosques into spaces for kids’ academic growth. The study uses a qualitative descriptive method with data collected through observation and documents during the KKN. Data analysis involved reducing, presenting, and drawing conclusions from the data. The findings show that the KKN program encourages new ways of using mosques, like tutoring, homework help, literacy programs, and other educational activities with kids. The program positively impacts motivation to learn, reading ha bits, discipline, and helps shape kids’ religious character. The success of this transformation.
Abstract:Digital transformation has become a strategic priority for organizations seeking to enhance competitiveness and achieve sustainable performance in dynamic business environments. This study examines the effect of digital…
leadership on sustainable performance through the mediating role of employee agility within the context of human capital development. A quantitative explanatory approach was employed using survey data collected from employees involved in digital transformation initiatives. Data were gathered through a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the direct and indirect relationships among the proposed constructs. The findings indicate that digital leadership significantly enhances employee agility by fostering adaptability, continuous learning, and responsiveness to technological change. Employee agility was found to have a strong positive effect on sustainable performance, suggesting that agile employees contribute substantially to organizational resilience, innovation capability, and long-term effectiveness. Furthermore, employee agility partially mediates the relationship between digital leadership and sustainable performance, demonstrating that the influence of leadership on sustainability outcomes operates largely through workforce adaptability. These results highlight the critical role of human capital development in digital transformation and provide empirical evidence that sustainable organizational performance can be achieved when digital leadership is effectively translated into agile employee behavior. The study contributes to the growing literature on digital transformation and human resource management by offering an integrated framework that links leadership, employee capabilities, and sustainability-oriented organizational outcomes.
Abstract:Neurodiversity conceptualizes autism, attention-deficit/hyperactivity disorder (ADHD), dyslexia, and related cognitive differences as natural variations in human cognition rather than individual deficits. Although this perspective…
erspective has gained increasing attention in human resource management (HRM), the intellectual structure and relevance of the existing literature to the Indonesian context remain insufficiently understood. This study maps the development of global research on neurodiversity and HRM and identifies research priorities for Indonesia. A bibliometric analysis was conducted using 993 records retrieved through a Boolean search combining neurodiversity- and HRM-related terms. Following a PRISMA-guided screening process, keyword co-occurrence, density, overlay, and total link-strength analyses were performed using VOSviewer. The analysis identified 43 dominant terms grouped into four thematic clusters: (1) inclusive HRM and diversity management, (2) workplace accommodation and disclosure, (3) intervention and school-to-work transition, and (4) ADHD and occupational mental health. The findings indicate that autism spectrum disorder and ADHD remain the most prominent topics in the literature. The field has gradually shifted from predominantly clinical and educational perspectives in 2020–2021 toward workplace accommodation in 2022 and more strategic HRM-oriented discussions during 2023–2024. However, link-strength analysis reveals that relationships between core HRM concepts and issues of accommodation, disclosure, and occupational mental health remain relatively fragmented. Moreover, Indonesia-specific and developing-country perspectives are absent from the dominant keyword structure. These findings demonstrate a substantial geographical and conceptual research gap. Accordingly, the study proposes five priority research themes to advance neurodiversity-inclusive HRM in Indonesia and provides a foundation for future empirical, policy-oriented, and organizational research.
Abstract:This study aims to analyze the effect of Initial Public Offering (IPO) on Return on Assets (ROA) by considering Firm Size, Liquidity, Leverage, and Tangibility in companies listed on the Indonesia Stock Exchange (IDX). The…
he study adopts a quantitative explanatory research design using secondary data obtained from audited annual financial statements of companies that conducted IPOs during the observation period. The sample was selected using purposive sampling, while panel data were analyzed using the Fixed Effect Model (FEM) to examine the relationships among the variables. The findings indicate that IPO has a positive but insignificant effect on ROA, suggesting that additional capital raised through public offerings does not immediately improve corporate profitability. Firm Size and Leverage exhibit significant negative effects on ROA, indicating that larger firms may experience operational inefficiencies, while excessive debt increases financial burdens and reduces profitability. Conversely, Liquidity and Tangibility show positive but insignificant effects on ROA. Simultaneously, IPO, Firm Size, Liquidity, Leverage, and Tangibility significantly influence ROA, with the model explaining 59.11% of the variation in profitability. These findings imply that post-IPO financial performance depends not only on capital acquisition but also on effective asset utilization, prudent debt management, and efficient operational strategies. The study contributes to the literature on post-IPO corporate performance and provides practical insights for managers and investors in evaluating financial performance after public offerings
Abstract:This study aims to examine the influence of tourism commodities, tourism costs, tourism comfort, and tourism communication on domestic tourists' perceptions and their impact on revisit decisions at Palabuhanratu Beach, Sukabumi…
ukabumi Regency. This research employed a quantitative approach using an explanatory research design. The sample consisted of 150 domestic tourists selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire and analyzed through Structural Equation Modeling (SEM) with IBM SPSS Statistics 26 and IBM SPSS AMOS 24. The findings reveal that tourism commodities, tourism costs, and tourism comfort have a positive and significant effect on domestic tourists' perceptions, while tourism communication does not significantly affect domestic tourists' perceptions. Furthermore, domestic tourists' perceptions, tourism costs, and tourism communication have a positive and significant effect on revisit decisions. In contrast, tourism commodities and tourism comfort do not directly influence revisit decisions. The findings indicate that domestic tourists' perceptions play a crucial role in encouraging revisit decisions. Therefore, destination managers should improve the quality of tourism commodities, enhance tourist comfort, establish appropriate tourism pricing, and strengthen tourism communication strategies to build positive perceptions and increase tourist loyalty through revisit decisions.
Abstract:Customer loyalty is a crucial factor in maintaining the sustainability of any service business, including the laundry business. Al-Matuq Islamic Boarding School Laundry experienced a decline in turnover and frequency of…
repeated service usage during the 2023–2025 period, indicating a decline in customer loyalty. This study aims to analyze the effect of service quality and price on customer loyalty, with customer satisfaction as a mediating variable. The study used a quantitative approach with a survey method of 133 Al-Matuq Islamic Boarding School Laundry customers selected using a purposive sampling technique. Data analysis was conducted using Structural Equation Modeling (SEM) assisted by AMOS 26. The results showed that service quality has a positive and significant effect on customer satisfaction (β = 0.647; p < 0.001), price has a positive and significant effect on customer satisfaction (β = 0.313; p = 0.002), price has a positive and significant effect on customer loyalty (β = 0.443; p < 0.001), and customer satisfaction has a positive and significant effect on customer loyalty (β = 0.197; p = 0.035). In contrast, service quality does not have a significant effect on customer loyalty (β = 0.077; p = 0.544). These findings indicate that customer satisfaction plays an important role in increasing customer loyalty, while service quality contributes more through increasing customer satisfaction than directly to loyalty. The implications of this study emphasize the importance of consistently improving service quality and setting prices that are in accordance with the benefits received by customers to increase customer satisfaction and loyalty in a sustainable manner