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 implementation of the Problem-Based Learning (PBL) method in Islamic Religious Education and its contribution to strengthening students' critical thinking skills at MA Negeri Simalungun. This…
is study uses a qualitative approach with a descriptive design. Data were obtained through classroom observation, interviews with teachers and students, and documentation of learning tools and evaluation results. Data analysis was conducted interactively through the stages of data reduction, data presentation, and conclusion drawing, with data validity maintained through source and technique triangulation. The results showed that the application of PBL in Islamic Religious Education learning can be carried out systematically through the stages of problem orientation, group discussion, investigation, presentation of results, and reflection. The implementation of PBL encourages active student involvement in the learning process and has a positive impact on strengthening critical thinking skills, as evidenced by an increase in students' ability to identify problems, analyze information, evaluate arguments, and draw logical and contextual conclusions based on Islamic values. This study concludes that the Problem-Based Learning method is an effective learning approach to improve the quality of Islamic Religious Education learning and develop students' critical thinking skills in Madrasah Aliyah. Therefore, PBL is recommended as an alternative PAI learning strategy that is relevant to the demands of 21st-century education.
Abstract:This study aims to analyze the role of internal audit in enhancing the integrity of regional financial reports at the Gorontalo Provincial Inspectorate. The research employed a descriptive qualitative method, collecting…
data through in-depth interviews, observations, and document studies. The results indicate that internal audit plays a significant role through assurance, consultative, and risk-based supervisory functions, including regular audits, OPD financial report reviews, technical assistance, probity audits, and investigative audits. However, supervisory effectiveness is constrained by limited authority, resources, and OPD commitment. To overcome these challenges, the Inspectorate implements strategies such as utilizing information technology, improving coordination with OPDs, monitoring follow-up on audit recommendations, and ensuring auditor independence. These findings demonstrate that internal audit contributes to increased accountability and prevention of financial irregularities. The study offers practical implications for enhancing auditor capacity and OPD coordination, as well as recommendations for future research to broaden the scope of informants.
Abstract:The increasing intensity of competition in the culinary business sector of Micro, Small, and Medium Enterprises (MSMEs), particularly in snack food products such as JNC Cookies, necessitates the implementation of effective…
ve digital promotion strategies to expand market reach and improve sales performance. Changes in consumer behavior that increasingly rely on digital platforms to obtain information, evaluate purchasing decisions, and interact with brands have made adaptation to digital marketing an unavoidable requirement. Therefore, this study aims to analyze the planning, implementation, and effectiveness of digital promotion strategies through the utilization of digital advertising (paid advertising), endorsements, and social media campaigns in enhancing brand awareness and consumers’ purchase intention toward JNC Cookies. This study employs a descriptive qualitative approach, with data collection techniques including in-depth interviews, observation of social media activities, and analysis of the performance of implemented digital marketing campaigns. In addition, several supporting indicators were measured, such as content reach, engagement rate, consumer interactions, and changes in sales volume during the campaign period. The collected data were subsequently analyzed to identify the relationship between digital promotional activities and consumer responses. The expected outcomes of this study include the formulation of an applicable digital promotion strategy model for food-sector MSMEs, recommendations for the development of sustainable social media campaigns, and the mapping of the roles of endorsements and digital advertising in strengthening the brand positioning of JNC Cookies. The findings of this study are expected to provide practical contributions for MSME practitioners in optimizing the use of digital media as an effective, measurable, and consumer-oriented promotional tool.
Abstract:The identification of error types based on Newman’s Procedure includes reading, comprehension, transformation, process skills, and answer encoding. The objective of this study is to describe the analysis of students’ errors…
errors in solving mathematical logic problems based on Newman’s Procedure. This research adopts a descriptive qualitative approach involving first year students enrolled in the mathematical logic course within the Information Systems program. Data were collected through a diagnostic test administered to three students representing different levels of academic ability: one low ability student, one moderate ability student, and one high ability student. Students’ ability levels were measured based on tests covering compound propositional logic and logical operations. Data analysis was conducted by classifying errors at each stage of Newman’s Procedure, tracing the underlying factors contributing to these errors, and relating them to students’ logical reasoning abilities. Accordingly, the research method employed in this study is descriptive qualitative research. The resulting error classifications were subsequently used by lecturers as a basis for recommending improvements in instructional strategies. The results indicate that students with low ability made errors across all stages from K1 to K5, students with moderate ability tended to make errors at the case exploration and process skills stages, while students with high ability were able to complete all stages systematically and consistently. These findings confirm that the Newman Procedure is effective in mapping students’ thinking errors. Therefore, the implementation of differentiated learning strategies that emphasize problem comprehension, case exploration, and logical verification is recommended to enhance students’ reasoning abilities
Abstract:Hospital digital transformation requires human resource readiness and the quality of the Hospital Management Information System (SIMRS) for effective administrative services. In practice, the effectiveness of administrative…
ive services is still influenced by variations in employee competency and the quality of the system used. This study aims to analyze the influence of HR competency and SIMRS quality on the effectiveness of administrative services at MM Indramayu Hospital. This study uses a quantitative approach with a survey method. The study population included all non-medical support staff who use SIMRS, totaling 84 respondents, so a saturated sampling technique was used. Data were collected through a Likert scale questionnaire and analyzed using multiple linear regression with the help of SPSS. The analysis results show that HR competency has a positive and significant effect on the effectiveness of administrative services (t = 7.075; p < 0.05). SIMRS quality also has a positive and significant effect on the effectiveness of administrative services (t = 6.781; p < 0.05). Simultaneously, human resource competency and the quality of the Hospital Management Information System (MISRS) had a positive and significant effect on the effectiveness of administrative services (F = 28.257; p < 0.05) with a coefficient of determination (R²) of 0.411. This study concludes that improving the effectiveness of hospital administrative services requires synergy between adequate human resource competency and good quality of the SIMRS. Future research is recommended to examine other factors beyond the research model to gain a more comprehensive understanding
Abstract:In facing global sustainability challenges, consumers play a strategic role in shaping the direction of the circular economy. This article presents a literature review on the relationship between consumer protection and…
the transition toward a sustainable consumption model. The main focus is directed at three key issues: the right to environmental information, the right to repair, and regulatory challenges related to greenwashing practices. By using a narrative literature review approach, this article examines various academic and policy sources to evaluate the extent to which consumer protection has been integrated into circular economy strategies. The findings show that although positive initiatives have been taken, regulatory implementation remains weak and often fails to provide effective protection mechanisms for consumers. The policy implications proposed include strengthening standards for environmental claims, expanding the right to repair across sectors, and increasing sustainability literacy at the consumer level. This article aims to enrich academic discourse and serve as a foundation for consumer-based policy development in support of the circular economy agenda.
Abstract:Breast cancer remained the most frequently diagnosed cancer among women and continued to contribute substantially to morbidity and mortality, particularly in developing countries. In Indonesia, most breast cancer cases were…
ere detected at an advanced stage, indicating inadequate knowledge and low awareness of early detection. This study aimed to identify factors influencing women’s knowledge of breast cancer through a systematic literature review.
A literature review was conducted using the Preferred Reporting Items for Systematic Reviews. Ten national and international research articles published between 2021 and 2025 were analyzed using a qualitative descriptive approach supported by simple descriptive statistics through vote counting. The results showed that women’s knowledge of breast cancer was influenced by internal and external factors. Internal factors included education level, age, attitudes and awareness, and psychological factors. External factors comprised access to information and educational media, the role of health professionals, educational interventions, socioeconomic status, cultural norms, and family support. Education level and access to information were identified as the most dominant factors based on their frequency across the reviewed studies.
It was concluded that women’s knowledge of breast cancer was shaped by the interaction between individual characteristics and social environments. Comprehensive and sustainable health education strategies were therefore required to improve breast cancer awareness and support early detection practices.
Abstract:The phenomenon of increasing attention toward environmental and sustainability issues has driven companies to improve information transparency, moving beyond mere financial reports to include non-financial disclosures. One…
ne form of this transparency is realized through website-based sustainability reporting, which allows companies to convey sustainability information more openly and accessibly to stakeholders. On the other hand, capital structure decisions remain a fundamental factor that can potentially influence market perceptions of firm value, as they relate to the balance between internal and external funding in supporting operational continuity and growth strategies. This study aims to determine the influence of website-based sustainability reporting and capital structure on firm value through multiple linear regression analysis. Using a quantitative approach and secondary data obtained from annual reports and official company websites, the study focuses on issuers consistently listed in the IDX ESG Leaders index during the 2023–2024 period. The sample selection utilized purposive sampling, resulting in 20 companies with a total of 40 data observations. Firm value was measured using the Tobin’s Q ratio, the level of sustainability reporting disclosure was proxied through the Sustainability Report Disclosure Index (SRDI) based on GRI 2021 standards, and capital structure was measured by the Debt to Equity Ratio (DER). The partial results of the study show that website-based sustainability reporting has a positive coefficient but no significant effect on firm value. Similarly, capital structure shows a positive direction but is not statistically significant. Furthermore, the two variables simultaneously have no significant effect on the firm value of IDX ESG Leaders issuers. These findings indicate that although website-based sustainability disclosure and capital structure tend to have a direct relationship with firm value, the influence is not yet strong enough to significantly affect market valuation within a group of issuers that already meet sustainability criteria. Consequently, the firm value of IDX ESG Leaders issuers is not solely determined by the level of website-based sustainability disclosure or the company's capital structure.
Abstract:The rapid development of information and communication technologies has significantly transformed higher education. Teaching and learning processes are increasingly supported by digital platforms, Learning Management Systems…
tems (LMS), and abundant online learning resources. In this context, university students are required to possess adequate digital literacy, particularly in software- and spatial-analysis-based courses such as Geographic Information Systems (GIS), which is a key course in the Environmental Engineering curriculum. This study aimed to analyze the effect of digital literacy on students’ learning outcomes in a GIS course offered in the Environmental Engineering Study Program at Universitas Hamzanwadi. A quantitative approach with a correlational design was employed. The population consisted of students enrolled in the GIS course in the odd semester of the 2024/2025 academic year, and all 44 students were taken as the sample using a saturated sampling technique. Digital literacy was measured using a Likert-scale questionnaire (1–5) covering technical skills, information search and evaluation, information management, online communication and collaboration, and ethical use of digital media, while learning outcomes were obtained from the final course grades.
The data analysis showed that the mean score of students’ digital literacy was 3.6 (moderately high), with a standard deviation of 0.45, whereas the mean GIS course grade was 78.5 with a standard deviation of 6.8. Pearson correlation analysis indicated a positive and significant relationship between digital literacy and learning outcomes (r = 0.62; p < 0.01). Simple linear regression further revealed that digital literacy accounted for approximately 38% of the variance in learning outcomes (R² = 0.38), with the regression equation Ŷ = 52.3 + 7.3X. These findings highlight the importance of strengthening students’ digital literacy in GIS instruction through training, project-based assignments, and the optimal utilization of Learning Management Systems.