Abstract:This study aims to analyze the implementation of the entity concept in Micro, Small, and Medium Enterprises (MSMEs) in the marine capture fisheries sector, focusing on Mr. Niko’s fishing business in Lemito Village, Pohuwato…
uwato Regency. The entity concept, which emphasizes the separation between business and personal finances, is essential in producing reliable financial information and ensuring business sustainability. However, in practice, many small-scale fishermen still combine business and household finances, leading to difficulties in assessing financial performance. This research employs a qualitative descriptive approach to examine existing financial practices and evaluate the application of accounting principles based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Data were collected through observation, interviews, and documentation of financial transactions. The results indicate that prior to the intervention, the business applied a simple and manual recording system without structured financial statements and without implementing the entity concept. After applying SAK EMKM-based financial reporting, including the preparation of income statements and statements of financial position, the financial condition of the business became more transparent and measurable. The business recorded a net profit of IDR 11,449,235 and showed a balanced financial position. Furthermore, the implementation of the entity concept improved financial control, enabled accurate profit measurement, supported asset management planning, and increased credibility with external stakeholders. In conclusion, the application of the entity concept and standardized financial reporting significantly enhances financial management practices and contributes to the sustainability of MSMEs in the fisheries sector.
Abstract:The growing emphasis on sustainable urban mobility has positioned electric vehicles (EVs) as a strategic component of transport transformation, particularly in developing cities with constrained infrastructure systems. One…
ne of the key challenges in supporting EV adoption is the provision of accessible charging infrastructure, which is closely related to user perception of acceptable service distance. This study aims to determine the optimal service distance of Electric Vehicle Charging Stations (EVCS) based on user preferences in Pekanbaru City, Indonesia, and to explore its implications for spatial planning. A quantitative approach was employed using a questionnaire survey of 51 respondents distributed across 15 administrative districts. All respondents were non-EV users, representing potential adopters in the early stage of transition. The survey captured preferred EVCS distance using interval-based categories, along with respondents’ awareness and intention toward EV adoption. The results indicate that the dominant preferred distance falls within the 2–4 km range, with an estimated mean of 3.08 km and a standard deviation of 1.98 km, resulting in an effective range of approximately 1–5 km. Considering urban road network constraints and detour factors, this range is further adjusted to 3–6 km to reflect more realistic travel conditions. These findings suggest that a relatively dense and accessible charging network is required to reduce range anxiety and support EV adoption. From a spatial planning perspective, a 4 km service threshold is proposed as a practical reference for EVCS deployment, representing the central tendency of user preferences within the adjusted range. This study highlights the importance of integrating user-based spatial parameters into infrastructure planning and contributes to the literature by emphasizing the role of perceived accessibility in shaping EV infrastructure demand in developing urban contexts.
Abstract:Hypertension is a chronic condition characterized by increased blood pressure on the artery walls, which can lead to serious complications such as stroke, kidney failure, and heart disease. This study aimed to determine…
the effect of deep breathing relaxation techniques on lowering blood pressure in elderly people in Bate Linteng and Lambunot Villages, Aceh Besar. This quantitative study used a pre-experimental design using a one-group pretest-posttest. The study was conducted from August 26 to August 31, 2024, with a population and sample of 16 elderly respondents with a history of hypertension. Data collection was conducted through observation using an observation sheet and the provision of deep breathing relaxation techniques. The results showed that the average blood pressure before the intervention was 148/90 mmHg with a standard deviation of 9.674, while after the intervention, it decreased to 143/87 mmHg with a standard deviation of 9.050. The statistical test results using the Paired Sample t-Test showed a significance value of 0.000 (p < 0.05), indicating a significant effect between deep breathing relaxation techniques and blood pressure reduction. The results of this study are expected to provide information for hypertension sufferers and their families that deep breathing relaxation techniques are a form of non-pharmacological therapy that can be performed independently to control blood pressure.
Abstract:Laboratory testing plays a crucial role in supporting patient diagnosis and monitoring; therefore, accurate and precise results are essential through the implementation of quality control (QC). Potassium level testing is…
one of the key parameters requiring robust quality control because it is closely linked to patients’ clinical conditions. This study aims to analyze the implementation of QC in potassium level testing using the EasyLyte device at the Kasih Ibu Hospital Laboratory in Surakarta. The research method used was quantitative descriptive with an observational approach using secondary data from QC results for the period from September to November 2025. Analysis was performed by calculating the mean, standard deviation (SD), coefficient of variation (CV), and evaluating the Westgard rules. The results showed that the CV values for normal and abnormal controls were within acceptable limits (≤5%), and no violations of any Westgard rules were found. This indicates that the test results have good precision and there are no deviations, either random or systematic. Overall, the analytical system is in control and the instrument performance is stable. Thus, potassium testing using the EasyLyte instrument meets quality requirements and is suitable for use in laboratory services, while still requiring QC monitoring as well as routine maintenance and calibration.
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 impact of QRIS (Quick Response Code Indonesian Standard) digital payments on the economic resilience of MSMEs in Makassar City, specifically within the Muhammadiyah University of Makassar area.…
rea. This study used a qualitative approach with data collection techniques through observation, interviews, and documentation. The results indicate that QRIS digital payments have a positive impact on the economic resilience of MSMEs, small and medium enterprises (SMEs), through increased operational efficiency, ease of transactions without dependence on cash, automated financial recording, increased sales volume, and expanded market access. With a single QR Code for all digital payment platforms, MSMEs are able to reach more consumers, especially the younger generation. Despite technical challenges, MSMEs are able to adapt well. This study concludes that QRIS functions not only as a digital payment tool but also as a strategic instrument that strengthens poverty reduction, income stability, and economic resilience of MSMEs in Makassar City in facing the dynamics of the digital economy.
Abstract:The increasing threat of emerging and re-emerging infectious diseases necessitates the strengthening of the capacity of the Health Laboratory (Labkes) network, including Public Health Laboratories (Labkesmas), through the…
e availability of competent and standardized laboratory human resources (HR). Polymerase Chain Reaction (PCR) testing has become the primary diagnostic method for pathogen detection, both in routine services and in public health emergency situations. The development of a PCR training curriculum and modules by the Center for Health Biology Laboratory (BBLBK) represents a strategic step toward standardizing the competencies of laboratory personnel. This article aims to describe the urgency of implementing certified PCR training policies as part of a national system for enhancing the competence of health laboratory human resources. The writing method employs policy analysis based on document review and the framework of national health regulations. The analysis results indicate variations in laboratory personnel competencies, the absence of a national certification scheme, limited availability of trainers, and the need for continuous curriculum updating. Certified PCR training is therefore recommended as a national instrument for fulfilling competency standards in health laboratories. The integration of training into the health human resource development system, along with the strengthening of quality- and safety-based approaches, is key to the successful implementation of this policy.
Abstract:This study aims to develop a technically compliant and economically feasible design for a Restricted Security Area (RSA) perimeter fence surrounding Substation 7, the Chiller facility, and the Ground Water Tank (GWT) at…
Kertajati International Airport. These facilities constitute critical operational infrastructure supporting electricity distribution, terminal cooling systems, and water supply, including fire suppression reserves. Field observations identified the absence of a regulation-compliant perimeter protection system, exposing the utility cluster to unauthorized access and operational risk. The research employed a quantitative descriptive–analytical approach integrating field measurement, engineering design modeling, volume computation, and cost estimation based on the 2024 Majalengka Regional Standard Unit Price. Technical evaluation referred to national aviation security regulations and ICAO Annex 17 principles. A BRC (British Reinforced Concrete) fence system with a total height of 3.20 meters (2.40 m fence body and 0.80 m concertina wire) was proposed. The structural configuration includes reinforced concrete isolated footings, tie beams (sloof), and a bottom plinth beam to ensure lateral stability and anti-climb resistance. The total perimeter length of 313.74 meters ensures complete enclosure of the critical facilities. The estimated total project cost amounts to IDR 509,553,000.00, including VAT. The results demonstrate that the proposed design is structurally reliable, regulation-compliant, and economically justified within a risk mitigation framework. The study contributes a replicable engineering and financial planning model for strengthening airport critical infrastructure protection and enhancing long-term operational resilience.
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: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.