Abstract:This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity…
ity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.
Abstract:The rapid digital transformation in education has redefined the role of teachers, necessitating the integration of Artificial Intelligence (AI) to enhance pedagogical efficiency. This study aims to analyze the needs of primary…
rimary school teachers regarding AI, describe the implementation of AI-assisted smart teaching training, and evaluate its impact on teachers' professional competence and the quality of produced instructional tools. Utilizing a descriptive qualitative approach with a field study design, the research was conducted at UPTD SD Negeri 33 Bangai. Data were collected through participatory observation, semi-structured interviews, and document analysis of teaching modules and worksheets. The subjects were selected via purposive sampling, and data were analyzed using the interactive model of reduction, display, and conclusion drawing. The results indicate that AI-assisted smart teaching training effectively shifts teachers from passive technology users to active pedagogical designers. Findings reveal a paradigm shift where teachers perceive AI as "augmenting intelligence" that strengthens rather than replaces their professional role. The instructional tools produced post-training showed significant improvements in systematic alignment and the integration of Higher-Order Thinking Skills (HOTS). Grounded in adult learning and experiential learning theories, this practice-based model fosters greater learning autonomy and reflective practice. This study contributes empirical evidence for the primary education context, suggesting that human-centered and pedagogically-driven AI integration is a vital strategy for teacher professional development in the digital era.
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.
Abstract:The beauty and skincare industry in Indonesia is growing rapidly and promising. However, behind this growth, there has been a revelation of numerous ingredients in skincare products that do not match their claims, with many…
any containing harmful substances such as mercury, hydroquinone, and more. This issue began to surface when a beauty doctor, often referred to as the "Detective Doctor," examined and exposed skincare products suspected of being unregistered and containing dangerous ingredients. This research aims to analyze the role of health communication in raising public awareness about the skincare mafia practices through the role of the "Detective Doctor." The method used is qualitative descriptive analysis with case studies of several campaigns conducted by the "Detective Doctor" on social media and other public channels. The results show that the "Detective Doctor" not only reveals dangerous skincare products through scientific research but also plays a role in delivering information to the public via accessible communication platforms such as social media and podcasts. This campaign successfully increased public awareness of the importance of choosing safe beauty products, as well as the importance of verifying skincare product ingredients. This research highlights the significant role of health communication in combating illegal practices in the beauty industry and demonstrates how the "Detective Doctor" can be an agent of change in public health education.
Abstract:This literature review examines the mediating role of employee engagement in the relationship between Diversity, Equity, and Inclusion (DEI) practices and corporate Social-ESG performance. Amidst the growing emphasis on…
ESG (Environmental, Social, and Governance) criteria, the social dimension, particularly DEI, is recognized as a strategic driver of sustainability. While prior research indicates positive links between DEI and social performance, and between DEI and employee engagement, the specific mechanism connecting these variables remains underexplored. This study synthesizes existing literature to propose and analyze a conceptual model where employee engagement acts as a key mediator. Grounded in Social Exchange Theory and the Job Demands-Resources model, the review finds that inclusive environments foster psychological safety, a sense of belonging, and empowerment, which significantly enhance employee engagement. This heightened engagement, in turn, motivates prosocial behaviors such as Organizational Citizenship Behavior, internal advocacy, and proactive innovation that directly improve measurable Social-ESG outcomes. The analysis concludes that the effect of DEI on Social-ESG performance is not merely direct but is substantially transmitted and amplified through the psychological state and subsequent behaviors of engaged employees. The study highlights the necessity for organizations to integrate DEI strategies with employee engagement initiatives to fully realize their social sustainability goals and provides a foundation for future empirical testing of this mediating relationship.
Abstract:Success in information system projects has a significant impact on the development of information technology. The research specifically explores the factors that can influence the success and failure of information system…
m projects in Indonesia. The research method applied is a double linear regression analysis of a case study involving 67 information system projects that have been completed by various organizations and companies in Indonesia. Some of the major findings of this study cover critical aspects that have a significant impact on the performance of information system projects. Analysis of project information system requirements is identified as one of the key factors affecting the success of the project. Team capabilities, both in terms of technical skills and interpersonal coordination, are also important elements that correlate with project outcomes. The involvement of stakeholders throughout the project cycle has also proved to have a positive impact. It is understood that involving stakeholders actively can enhance a better understanding of user needs and minimize the risk of change of requirements in the middle of the way. By gaining in-depth insight into these key factors, this research makes valuable contributions to the planning, development, and implementation of future information system projects in Indonesia.
Abstract:This article aims to analyze the scientific content in the field of Ancient Mesopotamian ziggurat architecture presented in the History textbook of the 2009 School-Based Curriculum by Tarunasena M. This study uses a qualitative…
itative approach with a content analysis method to examine historical discourse related to the development of science, technology, and civilization in Mesopotamia, especially in the Sumerians, Assyrians, and Chaldeans. The results of the Analysis show that the narrative in the textbook has included a representation of the progress of Mesopotamian civilization through orderly urban planning, the use of clay building materials, mastery of arithmetic and geometry, metal processing, the construction of ziggurats as religious and political symbols, the establishment of libraries as centers of knowledge, and the creation of monumental architectural works such as the Hanging Gardens of Babylon. These findings indicate that textbooks play an important role in transmitting to students the values of scientific progress, innovation, and the heritage of civilization.
Abstract:Traditional marriage traditions are an important manifestation of maintaining the sustainability of local social and cultural values. One traditional practice still maintained by the Sipirok community is the mengumpar ruji…
ji activity as part of the dowry giving process. This activity is not only ceremonial, but also contains social, symbolic, and normative meanings that function as a mechanism for binding relationships between families. This study aims to analyze the meaning, function, and position of the mengumpar ruji activity in the Sipirok community's traditional marriage system. The research method used is qualitative with a descriptive-analytical approach, through literature review and normative analysis of traditional practices. The results show that mengumpar ruji is a symbol of sincerity, responsibility, and social recognition from the man towards the woman and her family. This tradition also functions as an instrument of social legitimacy in Sipirok traditional marriage. Thus, mengumpar ruji has a strategic role in maintaining social harmony and the sustainability of customary law amidst the social changes of modern society.
Abstract:The development of digital technology has encouraged businesses to utilize social media as a marketing tool, one of which is through TikTok's Live Shopping feature. However, the use of TikTok Live Shopping in semi-rural…
areas such as Panenjoan Village, Cicalengka District, Bandung Regency, has not been optimal, as indicated by low consumer engagement and unstructured digital promotion strategies. This situation indicates a gap between the potential use of TikTok Live Shopping and the expected level of consumer engagement. Therefore, this study aims to determine the effect of TikTok Live Shopping utilization and digital promotion strategies on consumer engagement. This study used a quantitative approach with a survey method, along with descriptive and verification analysis. The study population was consumers in Panenjoan Village who had participated in TikTok Live Shopping. The sample was determined using the Lemeshow formula, resulting in 100 respondents using a purposive sampling technique. Data collection was conducted using a Likert-scale questionnaire. Data analysis included validity tests, reliability tests, classical assumption tests, correlation tests, multiple linear regression analysis, coefficient of determination tests, and hypothesis testing using SPSS version 27. The results showed that the use of TikTok Live Shopping, digital promotion strategies, and consumer engagement were in the strong category. Partially, the use of TikTok Live Shopping and digital promotion strategies had a significant effect on consumer engagement. Simultaneously, these two independent variables also had a significant effect on consumer engagement. This study concluded that optimizing TikTok Live Shopping and implementing effective digital promotion strategies can increase consumer engagement in Panenjoan Village.