Abstract:This study aims to analyze the role of Environmental Management Accounting (EMA) in disclosing environmental risks under the metrics and targets pillar of the Task Force on Climate-related Financial Disclosures (TCFD), as…
s well as its contribution to the achievement of SDG 13 (Climate Action) in coal companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a descriptive quantitative approach using secondary data obtained from sustainability reports. The sample consists of 17 coal companies selected through purposive sampling, resulting in 51 observations. Data analysis is conducted using content analysis with a dummy scoring method based on 17 indicators of the TCFD metrics and targets pillar. The results indicate that the level of environmental risk disclosure shows an increasing trend, from 37.71% in 2022 to 48.44% in 2024. However, the overall level remains moderate, indicating that companies are still in a transition phase toward more mature climate reporting practices. Basic indicators such as total emissions and Scope 1 and Scope 2 emissions are widely disclosed, while advanced indicators such as Scope 3 emissions and emission reduction targets remain limited. The findings also reveal that the contribution to SDG 13 is uneven: strong in providing baseline emission data, moderate in emission intensity efficiency, and weak in comprehensive inventory and long-term mitigation strategies. Furthermore, companies are categorized into three groups—best practice, intermediate, and resistant—based on their level of disclosure and EMA readiness. Companies with more developed EMA systems demonstrate stronger contributions to climate action. Overall, the study concludes that the coal sector shows positive but not yet optimal alignment with SDG 13, requiring improvements in methodological transparency, Scope 3 measurement, and science-based emission targets.
Abstract:The low level of students’ scientific literacy indicates the need for learning approaches that can train scientific thinking process through inquiry activities. This study aims to compare the effectiveness of Guided Inquiry…
quiry Interactive Reinforcement learning with Guided Inquiry learning without Interactive Reinforcement on the topic of global warming in improving junior high school students’ scientific literacy. This research employed a quantitative approach with a quasi-experimental design conducted at a public junior high school in Sidoarjo Regency. This research subjects were students of class IX F as the experimental class and class IX B as the control class. Data were collected through scientific literacy test instrument, learning implementation observation sheets, and student response questionnaires. The test data were analyzed using the Mann-Whitney U test, effect size calculation, and N-Gain, while the data from the observation of learning implementation and student response questionnaires were analyzed descriptively using quantitative methods. The results showed that there was a significant difference in scientific literacy between the experimental class and the control class with an Asymp. Sig. (2-tailed) value of <0,001. The effect size calculation obtained a value of , categorized as a large effect, indicating a very strong influence. The improvement in scientific literacy in the experimental class was higher with an average N-Gain of 0,927 (high category) compared to the control class with 0,783 (high category). The level of scientific literacy also increased from level 2 in the pretest to level 6 in the experimental class and level 5 in the control class in the posttest. These results were supported by the implementation of learning in both classes, which was categorized as very good, and student responses that showed very good criteria with a higher percentage in the experimental class. Based on these findings, the Guided Inquiry Interactive Reinforcement learning model is proven to be more effective in improving junior high school students’ scientific literacy. This learning model is recommended to be applied to science topics that have contextual characteristics in order to enhance students’ scientific literacy.
Abstract:The purpose of this study is to understand the meaning of Cost Volume Profit (CVP)-based profit in the Motiayo culture of the Rolan Upiya Karanji Gorontalo MSME. The study uses a qualitative approach with a configurative…
ideographic case study method to explore the experiences and meanings of business actors in depth. Data collection techniques were carried out through in-depth interviews, observation, and documentation, while data analysis used thematic analysis. The results of the study indicate that the meaning of profit is not understood as maximizing profits, but rather as a social construction formed through the interaction between economic rationality and cultural values. There are two main meanings found, namely profit as a balance of stakeholder interests and profit as social legitimacy. Profit is interpreted as a balance of stakeholder interests when business actors balance cost management, production volume, and social relations within the business. In addition, profit is also interpreted as social legitimacy when business success is measured based on acceptance and sustainability of work relationships and the social environment. This study shows that the concept of Cost Volume Profit not only functions as an economic analysis tool but can also be understood in a social and cultural context. Thus, this research contributes to the development of accounting studies that are not solely financially oriented but also consider the social and cultural dimensions of business practices.
Abstract:This study discusses the implementation of the Naïve Bayes method to predict catering sales at PT.Negara Rasa Indonesia. The background of this study is based on the problem of suboptimal sales due to the absence of a structured…
tructured sales prediction system. The Naïve Bayes method was chosen because of its simplicity, speed, and ability to classify data with a high degree of accuracy. The data used in this study is historical sales data from the last two years, which has undergone cleaning, labeling, and transformation into four sales categories, namely very popular, popular, fairly popular, and less popular. The testing process was carried out using RapidMiner software by dividing the dataset into training data and test data at various ratios of 80:20. The test results showed a very high level of accuracy, with the highest value reaching 91.41%. These findings prove that the Naïve Bayes method is reliable for predicting catering sales, thereby assisting decision-making in more efficient sales management and planning at PT. Negara Rasa Indonesia.
Abstract:Healthcare service quality is an important factor influencing patient satisfaction, particularly in pediatric nursing services in hospitals. The SERVQUAL model, which includes the dimensions of tangible, reliability, responsiveness,…
ponsiveness, assurance, and empathy, is widely used to evaluate healthcare service quality. This study aimed to analyze the relationship between service quality and pediatric patient satisfaction in the Bung Hatta Inpatient Ward of Tk III Dr. Reksodiwiryo Hospital, Padang. This study employed a quantitative approach with an analytic descriptive design and a cross-sectional method. The sample consisted of 30 respondents who were parents or guardians of pediatric patients hospitalized for at least three days. Respondents were selected using an accidental sampling technique. Data were collected using a SERVQUAL-based questionnaire with a Likert scale and analyzed using univariate and bivariate analysis with the Chi-square test at a significance level of 0.05. The results showed that the majority of respondents were satisfied with nursing services (80%). Bivariate analysis indicated significant relationships between the tangible (p=0.033), reliability (p=0.049), and assurance (p=0.040) dimensions and pediatric patient satisfaction. However, responsiveness and empathy dimensions were not statistically associated with patient satisfaction (p>0.05). In conclusion, nursing service quality is associated with pediatric patient satisfaction in several SERVQUAL dimensions, particularly tangible, reliability, and assurance. Continuous improvement in nursing service quality is necessary to enhance satisfaction among pediatric patients and their families in hospital settings.
Abstract:This study aims to analyze the level of conformity of carbon emission disclosure based on Environmental Management Accounting (EMA) through the GRI 305 standard in companies included in the IDX LQ45 Low Carbon Leaders (LQ45LCL)…
Q45LCL) index during the period 2022–2024. The increasing global attention to Environmental, Social, and Governance (ESG) issues encourages companies to improve transparency in environmental reporting, particularly regarding carbon emissions. EMA plays an important role as an internal accounting system that provides environmental information used in sustainability reporting. However, variations in the quality of carbon emission disclosure among companies indicate that the implementation of EMA is not yet fully optimal. This research uses a quantitative descriptive approach by analyzing the level of disclosure conformity of GRI 305 indicators in sustainability reports of companies included in the IDX LQ45 Low Carbon Leaders index. The level of conformity is calculated by comparing the number of disclosed indicator criteria with the maximum number of criteria that should be disclosed. The classification of disclosure levels includes not applied, limited disclosure, partially applied, well applied, and fully applied. The results show that the level of carbon emission disclosure among companies varies across the observation period. Several companies demonstrate an increasing trend in disclosure, while others experience fluctuations or remain at a limited disclosure level. Overall, most companies fall within the partially applied category, indicating that carbon emission disclosure has not yet been comprehensively implemented according to the GRI 305 standards. These findings suggest that although companies in the LQ45LCL index are recognized as low-carbon leaders, improvements in the implementation of Environmental Management Accounting are still needed to enhance the transparency and completeness of carbon emission reporting.
Abstract:This study aims to analyze the effect of workload, multiple role conflict, and work stress on job satisfaction and their impact on the performance of female employees (nurses) at Permata Pamulang Hospital. The background…
of this research is based on the hospital’s unmet performance targets, high nursing workloads, the dominance of female employees, and the emergence of conflicts between work demands and family responsibilities that potentially increase stress and reduce job satisfaction. This research adopts a quantitative approach using a survey method. The population consists of all female employees (nurses) at Permata Pamulang Hospital, with a saturated sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using path analysis to examine both direct and indirect relationships among variables. The results indicate that workload, multiple role conflict, and work stress have a significant effect on job satisfaction. Furthermore, job satisfaction has a significant effect on employee performance and acts as an intervening variable in the relationship between workload, multiple role conflict, and work stress on performance. These findings suggest that improving nurses’ performance can be achieved through proportional workload management, reducing multiple role conflicts, and controlling work stress to enhance job satisfaction. This study is expected to provide managerial insights for hospital management in formulating human resource policies that emphasize work-life balance and employee well- being.
Abstract:This study aims to analyze the influence of work culture, workload, and work stress on job satisfaction and their impact on employee performance at PT Bank OCBC Space BSD Tangerang. The background of this research is based…
ed on fluctuations in employee performance, suboptimal attendance levels, and inconsistent achievement of KPIs and service levels, which are presumed to be influenced by internal human resource factors. This research adopts a quantitative approach using a survey method. The population consists of all employees of PT Bank OCBC Space BSD Tangerang, with the sampling technique employing a census method. Data were collected through questionnaires using a Likert scale and analyzed using path analysis to examine both direct and indirect relationships among variables. The results indicate that work culture, workload, and work stress have a significant effect on job satisfaction. Furthermore, job satisfaction has a significant influence on employee performance and acts as an intervening variable in the relationship between work culture, workload, and work stress on employee performance. These findings suggest that improving employee performance can be achieved through the development of a positive work culture, proportional workload management, and effective control of work stress. This study is expected to provide managerial insights for formulating human resource management policies oriented toward enhancing job satisfaction and employee performance.
Abstract:This study aims to analyze the effects of liquidity, leverage, and BOPO on the profitability of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Profitability is proxied by…
by Return on Assets (ROA), liquidity by the Current Ratio (CR), leverage by the Debt to Equity Ratio (DER), and BOPO is measured by the ratio of Operating Expenses to Operating Income. This research employs a quantitative approach with an associative research design. The data used are secondary data in the form of companies’ annual financial statements obtained from the official IDX website, with the sampling technique using purposive sampling based on predetermined criteria. Data analysis was conducted using multiple linear regression with the assistance of statistical software. The results show that liquidity does not always have a positive effect on profitability, leverage tends to have a negative effect on profitability, and BOPO has a negative effect on profitability. Simultaneously, liquidity, leverage, and BOPO significantly affect the profitability of energy sector companies during the 2022–2024 period. These findings indicate that optimal liquidity management, proportional use of debt, and operational cost efficiency are key factors in improving the profitability performance of energy sector companies.
Abstract:Increasing competition in the herbal product industry requires firms to adopt effective and sustainable marketing strategies. Moringa-based products have significant market potential; however, their development is often…
constrained by internal limitations and external pressures. This study aims to analyze the internal and external marketing conditions of MoriFlour Moringa Powder at PT. Keloria Moringa Jaya and to formulate appropriate marketing strategies. A qualitative descriptive approach with a case study design was employed. Data were collected through interviews, observations, documentation, and questionnaires, and analyzed using SWOT analysis through IFAS and EFAS matrices. The results indicate that the total IFAS score was 0.98 and the EFAS score was 0.93, demonstrating the dominance of strengths and opportunities over weaknesses and threats. The SWOT diagram places the company in Quadrant I, indicating a favorable strategic position. Accordingly, growth-oriented strategies such as market penetration and market development are recommended by leveraging product quality and expanding herbal market opportunities. These findings confirm that SWOT analysis is an effective tool for formulating marketing strategies in functional plant-based agro-industries.