Abstract:The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs…
a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.
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: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: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:This study examines the implementation of character education at MTsN 3 Halmahera Utara through four focal values: religiosity, honesty, tolerance, and discipline. Using a qualitative naturalistic approach, data were collected…
lected from the head of the madrasah, teachers, and students through in depth interviews, participant observation, and documentation. The findings indicate that character education is organized as a whole school culture rather than a standalone program. Religiosity is strengthened through routinized worship practices that scaffold ethical conduct and self regulation. Honesty is fostered through teacher exemplarity, trust based learning situations, and clear behavioral norms related to academic integrity and everyday responsibility. Tolerance is cultivated as a relational practice through inclusive interaction norms and respect for differences in the school community. Discipline is reinforced through consistent routines, rule clarity, and guided accountability, though its internalization remains sensitive to family support and external influences. Overall, the study shows that coherent habituation, modeling, and institutional consistency are decisive for embedding character values in students’ daily behavior and for sustaining a constructive moral climate in the madrasah. The results suggest implications for school leadership, teacher development, and family engagement. Limitations include the single site design and scope, indicating the need for comparative and longitudinal studies.
Abstract:Micro and Small Enterprises (MSEs) play an important role in supporting local economic development; however, many MSE actors still face challenges in managing their business finances effectively. Common problems include…
the absence of systematic financial records, the mixing of personal and business finances, and limited understanding of financial control. This community service program aimed to improve the financial literacy and financial management practices of the Sempol Ayam Micro and Small Enterprise through an educational and mentoring-based approach.
The program was implemented through counseling, training, and direct mentoring focusing on daily transaction recording, cash flow management, production cost calculation, and the preparation of simple profit and loss statements. The results indicate a significant improvement in the partner’s financial management practices, including more systematic bookkeeping, clearer separation of personal and business finances, more accurate cost calculations, and better monitoring of business performance.
Overall, the program contributed positively to enhancing financial control, financial stability, and business sustainability of the micro-enterprise. These findings demonstrate that simple and practical financial management assistance can effectively strengthen the capacity of Micro and Small Enterprises.
Abstract:Micro-enterprises play a strategic role in the Indonesian economy, particularly in rural areas. However, limited resources and a low level of financial management understanding often lead to operational cost inefficiencies.…
es. This study aims to analyze the implementation of a cost control system in improving the efficiency of a micro-enterprise, focusing on a grocery business owned by Mrs. Delin in Tuni Hamlet. The study employs a descriptive qualitative approach using a case study method. Data were collected through in-depth interviews and direct observation. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results indicate that the implementation of a simple cost control system through expense recording, budgeting, and expenditure evaluation can improve operational efficiency, as reflected by reduced waste and better cost management. The main challenges in implementing cost control include limited accounting knowledge and informal business management habits. This study is expected to serve as a reference for micro-enterprise owners in improving efficiency through simple and applicable cost control practices.
Abstract:The increasing complexity and uncertainty of the organizational environment demands a management system capable of anticipating various risks in a structured manner. Enterprise Risk Management (ERM) is a comprehensive approach…
proach to managing organizational risk, but its implementation often fails to run optimally without the support of strong corporate governance. This study aims to examine the role of corporate governance in strengthening organizational risk management through a systematic literature review. The research method used is a Systematic Literature Review (SLR) of relevant national and international journals. The results of the study indicate that corporate governance plays a strategic role in ensuring the effectiveness of ERM implementation through oversight mechanisms, clarity of responsibilities, and the integration of risk into strategic decision-making. This study provides a conceptual contribution by presenting a synthesis of the literature on the relationship between governance and risk management as a basis for developing more transparent and accountable organizational practices.
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.