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:Organosol soil has a very high content, but has a low soil acidity (pH) (acidic). As well as the occurrence of very slow decomposition of organic matter. The treatment with Ananas comosus (L.) Merr. extract, which contains…
ns bioactive compounds such as bromelain enzymes, organic acids, and simple sugars, can accelerate the decomposition of organic matter and support the activity of soil microorganisms. The Local Microorganisms (MoL) applied, such as Solanum lycopersicum (L.) and Saccharum officinarum Linn., contain various functional microbes such as Lactobacillus sp., Saccharomyces sp., and Azotobacter sp., which play a role in nitrogen fixation, phosphate solubilisation, and organic matter decomposition. Overall, the results of research and observations conducted on Organosol soil media treated with Ananas comosus (L.) Merr. extract with the addition of Local Microorganisms (MoL) Solanum lycopersicum (L.) and Saccharum officinarum Linn. has been proven to effectively improve the chemical properties and fertility of Organosol soil through its role in increasing microbial activity and accelerating the decomposition of organic matter. This indicates that innovations in the application of fruit and the role of local microorganisms have the potential to be developed as environmentally friendly technologies for sustainable soil management.
Abstract:The global demand for energy continues to increase alongside population growth and rapid industrial development, while dependence on fossil fuels remains high. This presents challenges related to environmental degradation,…
n, carbon emissions, and concerns over long-term energy availability. Biomass-based alternative energy has emerged as one of the strategic solutions to support sustainable energy transitions, particularly in developing countries such as Indonesia. One potential biomass source that remains underutilized is horse manure, which can be processed into briquettes known as Brikuda.
This study aims to analyze the potential of Brikuda as an alternative energy source and to develop a sustainable business model using the Business Model Canvas (BMC). A qualitative descriptive approach was employed, involving in-depth interviews, direct observations, and analysis of secondary data. The findings reveal that Brikuda has strong potential as a renewable fuel due to the abundant availability of horse manure in Bandar Lampung. It offers economic benefits, reduces environmental pollution, and supports local empowerment. The Business Model Canvas analysis shows that farmers and livestock breeders are the primary customer segments, while the value proposition emphasizes affordability, environmental friendliness, and ease of use.
The study concludes that the Brikuda business model can enhance local economic value, promote sustainable waste management, and serve as a feasible alternative energy innovation. The research contributes to the development of renewable energy entrepreneurship and provides a reference for policy formulation in promoting local-based bioenergy initiatives.
Abstract:This article examines the role of environmental law as a key instrument in sustainable tourism development in South Lampung Regency. Tourism significantly contributes to regional economic growth through increased investment,…
ent, employment opportunities, and community welfare. However, the development of this sector is often accompanied by environmental degradation due to weak ecologically sound management. This research uses normative legal methods with legislative, conceptual, and comparative legal approaches to analyze the role of environmental law as an instrument for realizing sustainable tourism in South Lampung.
The research method used in this study is a qualitative approach with a library research method with a normative legal approach. This research is qualitative normative, which emphasizes the analysis of legal norms. Data collection techniques are carried out through documentation analysis by identifying, reviewing, and interpreting legal sources, relevant literature, legal sources used include, Books, Law Number 32 of 2009 concerning environmental protection and management, Law Number 10 of 2009 concerning Tourism, and Government Regulation Number 27 of 2012 concerning Environmental Permits. Then a descriptive-analytical and thematic analysis is carried out, by grouping data into main themes and then drawing conclusions from a general to specific problem, in this case regarding Environmental Law as an Instrument for Realizing Sustainable Tourism in South Lampung.
The results of this study indicate that environmental law plays a fundamental role as a controlling instrument in realizing sustainable tourism in South Lampung Regency. Through the implementation of legal instruments such as environmental impact analysis (EIA), environmental permits, the precautionary principle, and the enforcement of legal sanctions, tourism activities can be directed to prevent ecosystem damage.
Abstract:The authority of local governments in environmental protection, management, and law enforcement is exercised within the framework of regional autonomy in Indonesia. Under Law Number 23 of 2014 and Law Number 32 of 2009,…
environmental affairs have been decentralized as mandatory governmental functions under the authority of provincial and regency/municipal governments. This study employs a normative juridical research method, utilizing secondary data in the form of statutory regulations and legal literature. The findings indicate that regional autonomy provides local governments with greater capacity to understand and respond to the objective environmental conditions of their respective regions. Environmental law enforcement is implemented through administrative sanctions, criminal sanctions, and civil liability based on the principle of strict liability. The role of local governments is therefore crucial in ensuring the sustainability of environmental functions and in safeguarding community welfare through effective environmental governance.
Abstract:This study was conducted to examine the association between exclusive breastfeeding history and stunting among children aged 0–24 months at the Johar Baru District Primary Health Center. A correlational study design with…
th a cross-sectional approach was employed. The study involved 83 mothers with children aged 0–24 months, who were selected through random sampling. Data were obtained via structured interviews using a master table and subsequently analyzed using the chi-square test with a significance level set at 5%.
The findings indicated that the majority of mothers were between 20 and 35 years of age (81.9%), did not have paid employment (68.9%), and had attained secondary to higher levels of education (78.3%). More than half of the respondents reported providing exclusive breastfeeding (56.6%), and most children were classified as not stunted (75.9%). Bivariate analysis revealed a statistically significant association between maternal age and the occurrence of stunting (p = 0.039). However, no significant associations were identified between maternal occupation (p = 0.159), maternal educational attainment (p = 0.203), or exclusive breastfeeding history (p = 0.925) and stunting incidence.
The study concludes that stunting is influenced by multiple interrelated factors, indicating that its prevention cannot rely solely on exclusive breastfeeding. Comprehensive strategies involving sustained nutritional interventions, improved environmental sanitation, and appropriate caregiving practices are essential to effectively reduce stunting. Therefore, health professionals are encouraged to continue promoting exclusive breastfeeding while simultaneously addressing other contributing factors that support optimal child growth and development.
Abstract:This study examines the effect of financial performance and Corporate Social Responsibility (CSR) on firm value in cement companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Financial performance…
rformance is proxied by Return on Assets (ROA), while firm value is measured using Price to Book Value (PBV). CSR is measured through a disclosure index based on the Global Reporting Initiative (GRI) Standards using content analysis. This research employs a quantitative associative approach with secondary data obtained from annual reports and sustainability reports of seven cement companies. Multiple linear regression analysis is used to test the hypotheses. The results indicate that ROA has a positive and significant effect on firm value, suggesting that efficient asset utilization enhances market perception. CSR disclosure also shows a positive and significant effect on firm value, supporting the legitimacy theory that socially responsible practices strengthen corporate reputation and investor confidence. These findings highlight the importance of integrating financial performance and sustainability strategies to enhance firm value, particularly in capital-intensive and environmentally sensitive industries such as cement.
Abstract:Food waste in buffet services in the tourism sector is a strategic issue that has significant impacts on environmental, economic, and social aspects, especially in the context of efforts to achieve sustainable tourism. This…
his study aims to analyze in-depth strategies for preventing food waste in buffet services by highlighting operational practices, guest behavior, and managerial policies implemented in the field. The research approach uses qualitative methods with data collection techniques through direct observation, in-depth interviews with hotel managers and staff, and documentation studies related to the food production and serving processes. The research results indicate that the most effective food waste prevention strategies include ongoing guest education on responsible consumption behavior, the implementation of flexible and adaptive portion sizes tailored to guest needs, and staff capacity building through training on food management and waste mitigation. Furthermore, strengthening coordination between the kitchen, restaurant service, and management is also crucial in ensuring optimal strategy implementation.
These findings provide practical and academic contributions to the tourism industry by offering recommendations that can serve as a basis for developing more efficient and sustainable policies and operational practices, thereby reducing the negative impact of food waste while improving the quality of buffet service.
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:The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs…
a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.