Abstract:The issue of environmental sustainability for the UMKM sector is new considering that the emphasis on green accounting practices has focused on large companies that are listed as publicly listed companies. In the context…
of sustainable business practices, policies that specifically promote the implementation of green accounting among UMKM are still limited. The purpose of this study is to identify and examine the determinants of behavioural aspects in encouraging awareness of UMKM green accounting practices in West Sulawesi from the perspective of spirituality and Kalindaqdaq Mandar culture. The research method used in this research is a mix method with a concurrent model to analyse quantitatively and qualitatively simultaneously. The quantitative method with the Partial Least Square (PLS) approach was conducted to test the Theory of Planned Behaviour (TPB) in green accounting practices. The results of this study indicate that UMKM players in West Sulawesi have not yet carried out green accounting practices but in general they already have the intention to practice green accounting. Another finding is that government policies can encourage green accounting practices so that the government needs to pay attention to the importance of regulations governing the obligation of UMKM players to carry out green accounting practices, awareness of green accounting practices that are early owned by UMKM can encourage the practice of awareness of green accounting practices in the future
Abstract:The culinary industry in Indonesia has witnessed a surge in the growth of Micro, Small, and Medium Enterprises in recent years. These enterprises, known as culinary MSMEs, have played a pivotal role in the country's economic…
omic development. To remain competitive in the dynamic market, these MSMEs need to embrace innovative and creative strategies that can drive their growth and sustainability. This paper aims to provide a comprehensive understanding of the innovation and creativity strategies employed by Indonesian culinary MSMEs and identify the key factors that contribute to their success. The study found that culinary MSMEs in Indonesia can adopt a range of innovative and creative strategies to enhance their competitiveness. These may entail developing novel and distinctive menu offerings, implementing efficient production processes, leveraging digital technologies for marketing and customer engagement, and fostering an organizational culture that promotes innovation. By adopting a customer-centric approach and remaining responsive to evolving market trends, these enterprises can distinguish themselves from competitors and maintain a leading position in the industry. A systematic review of the existing literature also reveals that culinary MSMEs in Indonesia face various challenges, including financial constraints, lack of human resources, and limited access to information and technology. To address these challenges, collaboration with external parties, such as the government, research institutions, and universities, can be a crucial step in enhancing the innovation capabilities of these enterprises.
Abstract:Bad credit is one of the main problems faced by the banking sector, which can threaten financial stability and bank profitability. This research aims to analyze the causes of bad credit through the literature review method,…
od, by identifying and evaluating relevant scientific works. The research results show that the causes of bad credit can be categorized into four main factors: internal factors of the borrower, external factors of the borrower, internal factors of the bank, and regulatory and policy factors. The borrower's internal factors include poor management and weak financial capabilities, while external factors include unstable macroeconomic conditions and intense business competition. Internal bank factors include weak credit assessment processes and inappropriate credit policies, while regulatory and policy factors include less effective regulations and erratic changes in government policy. To reduce the risk of bad credit, banks and financial institutions are advised to improve credit assessment processes, tighten supervision of the use of funds, develop credit policies that are more flexible but based on in-depth risk analysis, and strengthen regulations and supervision. Macroeconomic risk mitigation strategies are also important to maintain financial stability. By implementing these strategic steps, it is hoped that the risk of bad credit can be minimized, support the stability and sustainability of the banking sector, and increase trust and security for all parties involved. This research emphasizes the importance of a comprehensive and coordinated approach in credit risk management to ensure the sustainability and stability of the financial system.
Abstract:This research aims to analyze the influence of facilities and service quality on member satisfaction at the Golden Stik Kelapa Dua Depok Gym. In the fitness industry, member satisfaction is an important factor that determines…
mines the success and sustainability of a fitness center. This research uses quantitative methods with a survey involving a number of Golden Stik Gym members as respondents. The data collected was analyzed using statistical techniques to determine the influence of facilities and service quality on member satisfaction. The research results show that both facilities and service quality have a significant influence on member satisfaction. Complete and high-quality facilities, such as modern equipment, maintained cleanliness and comfortable spaces, contribute positively to member satisfaction. Apart from that, service quality, which includes staff professionalism, responsiveness to member needs, and the ability to provide personalized service, has also been proven to have a big impact. This research provides valuable insight for Golden Stik Gym management in their efforts to increase member satisfaction. In addition, the results of this research can be used as a reference for other fitness centers in developing strategies to increase their member satisfaction and loyalty. With the right focus on improving facilities and services, it is hoped that fitness centers can meet member expectations and continue to grow in this competitive industry
Abstract:Water is a very important natural resource for help to survive. Water perpendicularoma on providing has impacts. Unwise overuse of water resources you are horrified can jeopardize their sustainability. The objective of this…
his study is to estimate the economic value of spring water utilization in Rangomari village. The method used is Willingness to Pay (WTP) Analysis using Conditional Valuation Method (CVM). As a result, the average I WTP is IDR 5,788.46 per month and the total IWTP is IDR 5,788.46 per month. 1,724,961.54 per month. The annual economic value of this urinary tract in Rangomali village is IDR 20,699,538.5. Governments are expected to implement payment of environmental services for water use and modernization of source management.
Abstract:This research is a qualitative research that aims to find out how the level of financial literacy affects the sustainability of SMEs in Gowa Regency. The sample in this study consisted of 8 informants from small and medium…
um enterprises. The research data analysis technique uses the help of Atlas.ti 9. The results of the analysis show thatsmall businesses are classified as sufficient literate (62.5%) and medium businesses are classified as well literate (37.5%). Based on the financial literacy of SMEs, it can be concluded that small businesses have potential and medium businesses have great potential for sustainability.
Abstract:Social and digital transformations have impacted early childhood parenting patterns, necessitating the strengthening of the family's role as the foundation for Islamic-based character education. This community service activity…
tivity aims to improve literacy and practice of Islamic parenting through the Quranic Parent School program at the Merpati Early Childhood Education Post in Kutawaluya District. The program is designed to build synergy between schools and families in supporting the social-emotional and spiritual development of early childhood. The method used is a community-based participatory approach with stages of needs identification, joint action planning, parenting class implementation, and periodic reflection and evaluation. Activities are implemented through workshops, reflective discussions, simulations of Islamic parenting practices, and the establishment of a parent forum as a forum for program sustainability. The results of the activity indicate an increase in parents' understanding of the concepts of fitrah (natural nature) and adab (good manners), changes in communication patterns to be more empathetic, and consistent habits of worship and restrictions on gadgets at home. Further impacts are seen in increased discipline and emotional regulation of children at school and the formation of a Quranic family learning community. The implications of this activity confirm that strengthening Islamic parenting through the Quranic Parent School model is effective in encouraging family-based social transformation and has the potential to be replicated in other PIAUD institutions with similar characteristics.
Abstract:Cocoa is a strategic commodity in Southeast Aceh Regency, but farmer productivity and income remain low due to limited implementation of Good Agricultural Practices (GAP) and poor access to price information. This community…
ity service activity aims to improve farmers' capacity through an integrated approach that combines improving cocoa cultivation knowledge, strengthening the implementation of GAP, and utilizing real-time cocoa price information applications. The activity was carried out in December 2025 through stages of socialization, technical training, field demonstrations, introduction to price applications, as well as mentoring and evaluation. The results of the activity showed an increase in farmers' knowledge levels from low to medium to high, especially in terms of price information. Initial improvements in GAP adoption were reflected in pruning, fertilization, garden sanitation, pest control, and harvesting and post-harvesting practices that were more in line with standards. Access to price information shifted from dependence on middlemen to the use of applications and market comparisons, which increased farmers' independence in determining the time of sale. The price range difference between farmers and market references confirms that limited information weakens farmers' bargaining position. Overall, the integrated approach has proven relevant in improving farming efficiency and strengthening the basis for increasing cocoa farmers' income, although the sustainability of the impact requires continued assistance and strengthening of farmer institutions.
Abstract:This international community service program aims to improve community welfare through the synergy of health technology and effective communication strategies in Timor Leste. The program was motivated by limited access to…
o health services, low health literacy, and contextual challenges in health communication within the community. The implementation methods included health education, training on the use of simple health technologies, community mentoring, and strengthening culturally based health communication. The activities were conducted collaboratively by involving local health workers, community members, students, and lecturers as part of international cooperation. The results indicate an improvement in community understanding of basic health pravtices, more optimal use of health technology, and increased active participation in maintaining personal and community health. In addition, the establishment of international collaboration networks supported the exchange of knowledge and best practices. The evaluation shows that an integrative and participatory approach was effective in supporting program sustainability, despite challenges related to infrastructure limitations and digital literacy. Overall, this community service program contributes significantly to enhancing health literacy and community welfare and can serve as a model for international community engagement based on health technology and communication.
Abstract:Strengthening the financial administration capacity of cooperatives is a crucial element in supporting the sustainability and accountability of cooperative institutions in Indonesia. This community service activity aims…
to improve the understanding and skills of cooperative administrators in financial administration through a hybrid Pelatihan (online and offline). This program aligns with the government's "Red and White Cooperative" initiative, which promotes digitalization and professional cooperative governance. The Pelatihan was conducted using a participatory approach involving lecturers, students, and cooperative actors. Results showed an increase in participants' understanding of transaction recording, the preparation of simple financial reports, and the importance of transparency in cooperative fund management. Technical challenges in the hybrid implementation can be overcome with active mentoring and the use of appropriate digital platforms. This activity demonstrates that the hybrid approach can reach a wider audience and is effective in transferring knowledge