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:The rapid growth of the global affordable luxury fashion segment presents a critical paradox, as luxury brands increasingly target culturally diverse consumers who interpret the meaning of luxury in fundamentally different…
nt ways. This phenomenon becomes particularly evident when comparing collectivist markets such as Indonesia with individualistic markets such as Australia, where uniform value propositions often fail to resonate equally. This study aims to examine the influence of cultural context on Luxury Value Perception (LVP) and Purchase Intention, as well as the moderating role of Individualism–Collectivism orientation among affordable luxury fashion consumers in Indonesia and Australia. A quantitative survey-based approach was employed and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), complemented by Measurement Invariance of Composite Models (MICOM) and Multi-Group Analysis (MGA). The findings are expected to provide empirical insights into how cultural differences shape luxury value perceptions and purchase intentions, offering strategic implications for affordable luxury fashion brands in developing culturally adaptive value propositions.
Abstract:• X is a company engaged in non-construction oil & gas services, namely water base mud (polyamine based) management services, supply of chemical materials, laboratory equipment, and drilling fluid engineers for oil and gas…
gas drilling. problems encountered when drilling through formations containing reactive clay and shale which can cause swelling clay problems and formation damage. This problem can be overcome with a high performance water based mud (HPWBM) mud system which has a super shale inhibition (polyamine) component. Mud which is formulated with the concept of total inhibitor, has inhibitory properties that can stabilize mineral clay and shale. The of this final assignment are to identify and study the high performance water base mud (HPWBM) mud system, then to know the ratio of good polyamines to be used in the KCL polymer polyamine mud formulation, then to look for the value of the physical properties of the KCL polymer polyamine mud formulation. to meet the oil company spec. This test begins with testing the mud properties of the KCl polymer polyamine mud sample from PT. Mitra Mandiri Saktitama before being exposed to Temperature and after being exposed to Temperature. Then analyze the changes in the value of the mud properties that have been made and the specifications of their physical properties, so that they can look for changes in the values of the mud properties of KCl polymer polyamine mud that fall within the specified range of mud properties. This test is carried out under the conditions of a room temperature of 78-300°F.
Abstract:This study investigates the tensile uplift capacity of screw piles in clay soil as an alternative anchoring system for slope stabilization in cohesive ground conditions. The research aims to address the limited availability…
ity of empirical field data on screw-pile behavior under repeated loading and to evaluate the agreement between theoretical predictions and actual in situ responses. The methodology employs an experimental approach through in situ testing with screw-pile diameters of 10 cm, 15 cm, and 20 cm, and embedment depths ranging from 0.6 m to 1.0 m. The tests were conducted under both static and repeated tensile loading using a hydraulic jack system, accompanied by vertical deformation measurements to establish load–displacement curves. Theoretical capacity was calculated using a limit equilibrium approach for comparison with experimental results. The findings reveal a nonlinear load–displacement response, characterized by initial stiffness followed by progressive deformation into the post-yield stage. At a maximum load of 2.858 tons, deformation increased with diameter, from 5.10 cm (10 cm) to 8.49 cm (20 cm). Under repeated loading, failure occurred at a lower load of approximately 1.6 tons with a maximum deformation of 1.648 cm, indicating potential capacity degradation due to cyclic loading. The comparison between theoretical and field results shows significant deviations, with analytical predictions generally underestimating the in situ capacity. This highlights the limitations of simplified models that do not fully account for shaft adhesion, installation disturbance, soil heterogeneity, pore-water pressure effects, and cyclic degradation. Overall, this study contributes valuable field pull-out test data for screw piles in clay under repeated loading, emphasizing the need for design calibration based on full-scale testing for slope stabilization applications. The results also suggest opportunities for further research involving long-term monitoring and advanced modeling of cyclic degradation.
Abstract:This study aims to develop an Android-based mathematics learning media using Smart Apps Creator (SAC) and determine its validity, practicality, and effectiveness in improving critical thinking skills of high school students…
nts in West Sulawesi. This research is a research and development (R&D) with a modified Borg and Gall model and is limited to the product revision stage after the trial. The resulting product is an Android-based Mathematics E-Module that contains interactive materials, learning videos, problem-solving-based practice questions, learning games, and evaluations. The data collection technique used expert validation questionnaires, teacher and student response questionnaires, and critical thinking ability tests. Data were analyzed using a Likert scale, validation tests, practicality tests, and effectiveness tests through a comparison of pretest and posttest results and N-Gain calculations. The results showed that the developed learning media was in the very feasible category based on the assessment of material experts and media experts with a feasibility percentage above 85%. The practicality test showed that teacher and student responses were in the practical to very practical category. The effectiveness test showed an increase in students' critical thinking abilities in the moderate to high category, and there was a significant difference between the pretest and posttest scores. Thus, Android-based mathematics learning media using Smart Apps Creator is effective for improving the critical thinking abilities of high school students in West Sulawesi.
Abstract:Digital transformation through Artificial Intelligence (AI) offers significant potential for enhancing elementary school teacher competence, yet its implementation remains largely technical and fragmented when detached from…
rom teachers’ religious and personal dimensions. This study addresses this gap by examining the integration of AI-assisted learning and Qur’anic tahsin development as a holistic model of teacher competency enhancement. Employing a qualitative case study design, the research was conducted at SD Negeri 200206 Padangsidimpuan, involving elementary school teachers, Islamic Religious Education teachers, school leadership, and facilitators of AI and tahsin training programs. Data were collected through in-depth interviews, classroom observations, and document analysis, and analyzed using an interactive analytical model with methodological triangulation. The findings reveal that the use of AI tools—such as ChatGPT, Gamma, and Canva AI—significantly improves instructional effectiveness and strengthens teachers’ pedagogical and professional competencies. Furthermore, AI-integrated Qur’anic tahsin training, particularly in makhārij al-ḥurūf and tajwīd, enhances teachers’ Qur’anic recitation quality while reinforcing their religious and personal competencies. This study contributes a value-based, integrative framework for teacher professional development that bridges digital innovation and Islamic educational values. Despite its potential, the model faces challenges related to digital literacy disparities, infrastructural readiness, and the need for sustained mentoring. The study advances scholarly discourse on ethically grounded AI integration in elementary education.
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:This systematic literature review explores the interconnected dimensions of digital innovation, gender equality, and sustainability in women-owned small and medium-sized enterprises (SMEs). The primary aim is to synthesize…
ze existing knowledge to address integration challenges these enterprises face. The researchers analyzed 436 peer-reviewed articles from the Scopus database, published between 2010 and 2025, using bibliometric and qualitative thematic techniques based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) methodology. Findings highlight that digital innovation significantly enhances market access, operational efficiency, and resource mobilization, empowering women entrepreneurs to overcome structural barriers. Gender equality initiatives play a crucial role in creating supportive ecosystems, promoting diverse leadership styles, and fostering inclusive organizational cultures conducive to sustainable business practices. Thematic analyses reveal specific success factors including robust social networks, targeted mentorship programs, and inclusive financial mechanisms. However, systemic barriers persist, notably limited access to capital, entrenched sociocultural biases, and insufficient digital literacy. Methodologically, research predominantly utilizes quantitative approaches, suggesting a need for integrated mixed-method frameworks to better capture nuanced entrepreneurial experiences. Geographical disparities indicate that women entrepreneurs face different challenges and opportunities across developed and developing contexts, underscoring the necessity for context-specific policy interventions. This review adds to our understanding by combining ideas from entrepreneurial ecosystem perspectives, Gender Empowerment Theories, and the Resource-Based View, providing a complete look at sustainable, fair, and digitally innovative business practices. Future research should focus on intersectional methodologies, longitudinal studies, and comparative analyses across diverse contexts.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy but still face challenges in accessing financing from formal financial institutions. One of the main obstacles to financing access…
ss is the limited ability of MSME owners to prepare systematic, accurate, and standardized financial statements. Many MSMEs do not maintain proper transaction records, mix personal and business finances, and lack formal financial reports required for financing applications.This community service program aims to provide education and mentoring on simple financial statement preparation to improve financial literacy and financing readiness of MSMEs. The activities were carried out through socialization, basic accounting training, intensive mentoring on transaction recording, preparation of financial statements, and financing application simulations. The program was conducted for one month targeting Warung Rindu Malam MSME located in Poka Village, Ambon City.The results indicate an improvement in participants’ understanding and skills in financial recording and preparation of income statements, simple balance sheets, and cash flow statements. The targeted MSME successfully produced organized financial documents that are ready to be used for financing applications. This program is expected to encourage more professional and sustainable MSME financial management.
Abstract:Improving Financial Literacy and Management Skills of Fisherman Groups Through Practical Accounting Education (Case Study: Seri Village, Ambon City) This community service program (PkM) aims to empower the fisherman groups…
oups in Seri Village, Ambon City, by enhancing their basic financial literacy and management skills using a practical accounting education approach. Weak financial management skills, especially in managing the fluctuating catch yields and income, are often the main obstacle to achieving economic stability and growth in the fisheries sector.
The implementation method utilized was participatory and application-based training and mentoring, tailored to the income and expenditure patterns of the fishing community. The program involved a series of workshops that simplified basic accounting concepts, such as transaction recording. The effectiveness of the program was measured by comparing the results of a pre-test and post-test to gauge the increase in knowledge, as well as through observation and questionnaires to assess changes in financial management behavior.
The results showed a significant increase in the understanding of financial management concepts among the Seri Village fishermen, evidenced by the improvement in the average post-test scores. Post-training mentoring also demonstrated positive changes in financial management practices, including the ability to set aside savings for boat/gear maintenance and the ability to control daily debt.
In conclusion, practical accounting education is an effective and crucial instrument in community empowerment programs, particularly for the fishing sector. This PkM successfully equipped the fishermen with practical tools to make better and more planned financial decisions, directly contributing to the improvement of economic independence and the well-being of the fishing families.