Abstract:This study aims to analyze the role of Environmental Management Accounting (EMA) in disclosing environmental risks under the metrics and targets pillar of the Task Force on Climate-related Financial Disclosures (TCFD), as…
s well as its contribution to the achievement of SDG 13 (Climate Action) in coal companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a descriptive quantitative approach using secondary data obtained from sustainability reports. The sample consists of 17 coal companies selected through purposive sampling, resulting in 51 observations. Data analysis is conducted using content analysis with a dummy scoring method based on 17 indicators of the TCFD metrics and targets pillar. The results indicate that the level of environmental risk disclosure shows an increasing trend, from 37.71% in 2022 to 48.44% in 2024. However, the overall level remains moderate, indicating that companies are still in a transition phase toward more mature climate reporting practices. Basic indicators such as total emissions and Scope 1 and Scope 2 emissions are widely disclosed, while advanced indicators such as Scope 3 emissions and emission reduction targets remain limited. The findings also reveal that the contribution to SDG 13 is uneven: strong in providing baseline emission data, moderate in emission intensity efficiency, and weak in comprehensive inventory and long-term mitigation strategies. Furthermore, companies are categorized into three groups—best practice, intermediate, and resistant—based on their level of disclosure and EMA readiness. Companies with more developed EMA systems demonstrate stronger contributions to climate action. Overall, the study concludes that the coal sector shows positive but not yet optimal alignment with SDG 13, requiring improvements in methodological transparency, Scope 3 measurement, and science-based emission targets.
Abstract:This study aims to develop Islamic Religious Education (IRE) teaching materials in the element of Aqidah and Akhlak based on religious moderation for eleventh-grade high school students. The background of this research lies…
ies in the limited availability of teaching materials that systematically integrate religious moderation values, whereas such values are crucial in shaping students’ character to become faithful, virtuous, and tolerant individuals in a pluralistic society. The research method employed is Research and Development (R&D), adopting the ADDIE development model (Analysis, Design, Development, Implementation, and Evaluation). The subjects of the trial involved material experts, media experts, Islamic Education teachers, and grade XI students. The research instruments included validation questionnaires, practicality questionnaires, and learning achievement tests. The collected data were analyzed using both quantitative descriptive and qualitative methods. The results indicate that the developed IRE teaching materials based on religious moderation are highly valid, with an average validity percentage of 89.58%. In terms of practicality, both teachers and students responded positively, categorizing the product as very practical and easy to use in the learning process. Regarding effectiveness, the use of these teaching materials successfully improved students’ learning outcomes, shown by the N-Gain score categorized as moderate, with 100% learning mastery achieved during the field trial. Therefore, this development contributes significantly to providing relevant, innovative, and contextual teaching media. The teaching materials not only facilitate cognitive competency achievement but also instill the values of religious moderation oriented toward strengthening faith, cultivating morality, and fostering tolerance, justice, and balance. This study is expected to serve as an alternative solution for curriculum development in Islamic Religious Education at the secondary level and as a reference for teachers in creating more meaningful learning
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:This study analyzes OPPO's global expansion strategy through the optimization of its technology supply chain within the framework of the Global Value Chain (GVC). The smartphone industry has experienced rapid growth in recent…
ecent decades, with increasingly fierce competition among leading manufacturers. OPPO, a Chinese technology company founded in 2004 and part of BBK Electronics Corporation, has demonstrated significant competitiveness in the global market despite facing challenges in maintaining its market share from 2021 to 2024. This study uses a descriptive qualitative methodology, analyzing primary data from OPPO's official documents and secondary data from industry reports and academic literature. Findings show that OPPO implements production sharing in strategic geographic locations, with design and development centralized in China and manufacturing spread across countries that offer labor or infrastructure advantages. The study shows that OPPO's global expansion follows the Uppsala Model of internationalization, starting with culturally and geographically close markets such as Southeast Asia before expanding to more distant regions. Through technology-based supply chain optimization, digital integration, and the adoption of artificial intelligence (AI)-based coordination systems, OPPO has developed the ability to manage complex global networks while overcoming geopolitical challenges and supply chain disruptions. This research contributes to understanding how technology companies from developing countries leverage the Global Value Chain to enhance international competitiveness, providing insights into the relationship between supply chain strategy and the success of global expansion in the highly competitive smartphone industry.
Abstract:Digital literacy has become an essential competence in modern education; however, its implementation in pesantren presents distinctive dynamics, particularly when institutions restrict students’ access to digital devices…
es while simultaneously encouraging teachers to master digital literacy. This study aims to examine how digital literacy is positioned, perceived, and implemented in the learning process at Pesantren Ar-Raudlatul Hasanah as one of Indonesia’s modern pesantren. Employing a qualitative approach with a case study design, data were collected through semi-structured interviews, non-participant observation of classroom practices and pesantren activities, and analysis of institutional documents. The data were analyzed using thematic analysis to identify relevant patterns and key themes. The findings reveal that digital literacy in the pesantren is positioned primarily as a learning resource mediated by teachers rather than as an individual competence freely accessible to students. Teachers’ perceptions of digital literacy are reflective and selective, shaped by moral and scholarly responsibility, concern for students’ ethical conduct (adab), and apprehension regarding the negative impacts of the digital environment. In terms of implementation, digital literacy is applied in a limited and functional manner through teachers’ use of digital learning media, basic computer courses for students, cultural and extracurricular pesantren activities, and the digitalization of institutional administrative systems. This study concludes that the pesantren has developed a contextual and ethically grounded model of digital literacy, in which technology functions as a supportive educational tool without displacing core values, scholarly authority, or the primary goal of students’ character formation. These findings contribute empirical insights to the growing body of research on digital literacy within the context of Islamic education, particularly in modern pesantren
Abstract:Islamic Education and Colonial Education are two methods to educate the Indonesian people, especially in Java. Islamic Education and Colonial Education have their own advantages for society. Islamic Education tends to be…
more religious, while Colonial Education tends to be secular and liberal. Each education has a different teaching system because it has different goals and targets according to the interests of the government in power at that time. This research method uses a historical method that is based on four things as usual, namely: heuristics, criticism, verification and historiography. Because this event is a political history, the researcher uses a socio-political approach to analyze it. On the other hand, assisted by the challenge and response theory developed by Arnold Toynbe. According to this theory, culture occurs because of challenges and answers between humans and their surroundings. The results of this study indicate that the existence of racial and discriminatory Dutch colonial government education resulted in the emergence of forms of resistance in the field of education. This phenomenon results in the birth of Islamic boarding schools and private schools such as: Tebu Ireng Islamic Boarding School (1899), Tambak Beras Islamic Boarding School (1919) East Java, Krapyak Islamic Boarding School, Yogyakarta (1911), Sukamanah Islamic Boarding School, Cipasung Tasikmalaya, West Java (1930). As for private schools (private) namely Muhammadiyah School (1912), Taman Siswa (1922) and Nahdlatul Ulama (1926).
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:This study aims to analyze the effect of job insecurity and job satisfaction on the turnover intention of contract employees at PT Adetex Banjaran. Employment conditions in the textile industry indicate a relatively high…
level of job uncertainty, particularly for contract employees who experience changes in work schedules, income fluctuations, and limited guarantees of job continuity. These conditions have the potential to reduce job satisfaction and encourage employees’ intention to leave the company. This research employs a quantitative approach using a survey method. The research population consists of all contract employees at PT Adetex Banjaran, with the sample determined using a proportional sampling technique. Data were collected through the distribution of questionnaires developed based on indicators of job insecurity, job satisfaction, and turnover intention. Data analysis was conducted using descriptive and inferential statistical techniques with the assistance of SPSS software, including validity and reliability tests, classical assumption tests, correlation analysis, multiple linear regression analysis, coefficient of determination, and partial and simultaneous hypothesis testing. The results indicate that job insecurity has a positive and significant effect on turnover intention, meaning that the higher the level of job insecurity perceived by employees, the greater their tendency to leave the company. In addition, job satisfaction has a negative and significant effect on turnover intention, indicating that higher job satisfaction leads to a lower intention to leave the organization. Simultaneously, job insecurity and job satisfaction have a significant effect on the turnover intention of contract employees at PT Adetex Banjaran. These findings highlight the importance of human resource management practices that focus on enhancing job security and job satisfaction in order to reduce turnover intention. This study is expected to serve as a consideration for company management in formulating more stable, fair, and sustainable employment policies, as well as a reference for future research in the field of human resource management.
Abstract:Honey consumption in Indonesia is still relatively low, at only around 10–15 grams per capita per year, far behind developed countries. This low consumption presents a challenge for honey industry players, including PT.…
. Kembang Joyo Sriwijaya, which actively welcomes educational visits from young children. These visits have the potential to shape healthy consumption habits through direct interaction with the beekeeping process and education on the benefits of honey. This study aims to analyze the social factors that influence young visitors' interest in honey consumption, including product appeal, destination image, and knowledge. The study used a quantitative method with a convenience sampling technique on 50 respondents who were parents or guardians of children aged 4–5 years who visited PT. Kembang Joyo Sriwijaya for educational purposes. Data were collected through questionnaires, interviews, and observations, then analyzed using multiple linear regression to test the influence of each variable on consumption interest. The results showed that all three social factors product appeal, destination image, and knowledge play a significant role in shaping young children's interest in honey consumption. Product appeals such as packaging, flavor, and interactive experiences have been shown to increase children's interest. The image of a clean, safe, educational, and child-friendly destination strengthens visitors' positive perceptions. Meanwhile, knowledge about the benefits of honey and its production process increases parents' motivation to introduce honey as a healthy consumption. This research provides strategic recommendations for PT. Kembang Joyo Sriwijaya in developing more effective educational and marketing programs to increase interest in honey consumption in children from an early age.
Abstract:Abstract The rapid growth of the Muslim fashion industry in Indonesia has intensified competition among Muslim fashion brands, particularly in the hijab segment. This intense competition requires companies to maintain high…
high product quality and implement effective promotional strategies to create consumer satisfaction. Rabbani, as one of Indonesia’s national Muslim fashion brands, faces challenges related to declining consumer perceptions of product quality and promotional effectiveness, which have an impact on consumer satisfaction, especially in Rancaekek District, Bandung Regency.
This study aims to examine and analyze the influence of product quality and promotion on consumer satisfaction among Rabbani hijab users in Rancaekek District, Bandung Regency, both partially and simultaneously. This research employs a quantitative approach using descriptive and verificative methods. The population of this study consists of consumers who use Rabbani hijabs in Rancaekek District, with a sample of 96 respondents selected through purposive sampling. Data were collected through questionnaires developed based on indicators of product quality, promotion, and consumer satisfaction.
The data analysis techniques used include descriptive analysis to describe the condition of each variable and multiple linear regression analysis to test the influence of product quality and promotion on consumer satisfaction. The analysis was also supported by classical assumption tests, coefficient of determination tests, and hypothesis testing through partial tests (t-test) and simultaneous tests (F-test).
The results of the study indicate that product quality and promotion have a positive and significant effect on consumer satisfaction, both partially and simultaneously. Good product quality and attractive, well-targeted promotional strategies are able to enhance consumer satisfaction with Rabbani products. Therefore, it is recommended that Rabbani place greater emphasis on maintaining consistent product quality and optimizing promotional strategies to improve consumer satisfaction and loyalty amid increasingly competitive conditions in the Muslim fashion industry.