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 was conducted to analyse profitability ratios as a measure of financial performance at PT Malindo Feedmill Tbk (MAIN) for the period 2021-2024. The animal feed industry faces challenges of high production costs,…
s, ranging from 85-90%, as well as dependence on unstable imported raw materials. The research method used is quantitative descriptive with purposive sampling techniques on the company's consolidated financial statements. The indicators used to analyse the data include Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). In 2022, net profit fell sharply by 57% to RP 27 billion due to production cost pressures. However, in 2024, the company managed to recover with a net profit of RP 489.8 billion. This unique finding shows an increase in Return on Assets (ROA) of 9.10% in 2024 despite a decline in assets. This shows that management has succeeded in eliminating unproductive assets and optimising production efficiency. The effectiveness of cost transformation and the company's operational resilience to market fluctuations are reflected in a Return on Equity (ROE) of 18.61% at the end of the period.
Abstract:Increasing competition in the herbal product industry requires firms to adopt effective and sustainable marketing strategies. Moringa-based products have significant market potential; however, their development is often…
constrained by internal limitations and external pressures. This study aims to analyze the internal and external marketing conditions of MoriFlour Moringa Powder at PT. Keloria Moringa Jaya and to formulate appropriate marketing strategies. A qualitative descriptive approach with a case study design was employed. Data were collected through interviews, observations, documentation, and questionnaires, and analyzed using SWOT analysis through IFAS and EFAS matrices. The results indicate that the total IFAS score was 0.98 and the EFAS score was 0.93, demonstrating the dominance of strengths and opportunities over weaknesses and threats. The SWOT diagram places the company in Quadrant I, indicating a favorable strategic position. Accordingly, growth-oriented strategies such as market penetration and market development are recommended by leveraging product quality and expanding herbal market opportunities. These findings confirm that SWOT analysis is an effective tool for formulating marketing strategies in functional plant-based agro-industries.
Abstract:The creative service industry, particularly wedding organizer services, has experienced significant growth in Indonesia due to changing lifestyles, increasing consumer expectations, and rising demand for professionally managed…
anaged wedding events. This study aims to analyze the Business Model Canvas (BMC) as a business strategy at Win Production Wedding Organizer in Bandar Lampung City. The Business Model Canvas, introduced by Osterwalder and Pigneur (2010), is used as a strategic framework to examine nine key business elements: customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structure. This research employs a qualitative descriptive approach, with data collected through interviews, observations, and documentation involving business owners, employees, and customers. Data validity was ensured using triangulation techniques. The findings indicate that Win Production targets middle and upper-middle income couples as its primary customer segment and offers integrated, professional, and flexible wedding services tailored to client needs. The business model demonstrates strong alignment across all nine BMC components, contributing to enhanced competitiveness and business sustainability. The study confirms that Business Model Canvas is an effective strategic tool for analyzing and improving business models in service-based industries, particularly wedding organizer businesses operating in competitive local markets.
Abstract:This study is motivated by the intensifying competition in Indonesia's banking industry amid digital transformation and growing global economic mobility. In such a context, product innovation becomes a crucial strategy to…
o strengthen a bank's competitive position. PT Bank Woori Saudara Indonesia 1906 Tbk introduced the WiGo Savings product, specifically designed for South Korean citizens who plan to live or work in Indonesia through a pre-account opening scheme. This research aims to analyze the role of WiGo Savings in enhancing the bank's competitiveness, particularly in terms of product differentiation and the potential strengthening of low-cost funds (CASA). The study employs a qualitative descriptive approach with a case study method, using literature review and secondary data analysis from bank reports, media publications, and academic references related to banking innovation. The findings indicate that the pre-arrival account opening mechanism reduces administrative barriers, accelerates service activation, and creates early customer engagement. The product also shows the potential to increase CASA composition, leading to lower cost of funds and greater flexibility in credit pricing. Furthermore, WiGo enhances product differentiation and institutional branding as a bank responsive to cross-border transaction needs. However, its effectiveness depends on successful market education, cross-jurisdiction regulatory compliance, and technological system integration.
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:This study aims to analyze the implementation of the Problem-Based Learning (PBL) method in Islamic Religious Education and its contribution to strengthening students' critical thinking skills at MA Negeri Simalungun. This…
is study uses a qualitative approach with a descriptive design. Data were obtained through classroom observation, interviews with teachers and students, and documentation of learning tools and evaluation results. Data analysis was conducted interactively through the stages of data reduction, data presentation, and conclusion drawing, with data validity maintained through source and technique triangulation. The results showed that the application of PBL in Islamic Religious Education learning can be carried out systematically through the stages of problem orientation, group discussion, investigation, presentation of results, and reflection. The implementation of PBL encourages active student involvement in the learning process and has a positive impact on strengthening critical thinking skills, as evidenced by an increase in students' ability to identify problems, analyze information, evaluate arguments, and draw logical and contextual conclusions based on Islamic values. This study concludes that the Problem-Based Learning method is an effective learning approach to improve the quality of Islamic Religious Education learning and develop students' critical thinking skills in Madrasah Aliyah. Therefore, PBL is recommended as an alternative PAI learning strategy that is relevant to the demands of 21st-century education.
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: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 aims to analyze the role of internal audit in enhancing the integrity of regional financial reports at the Gorontalo Provincial Inspectorate. The research employed a descriptive qualitative method, collecting…
data through in-depth interviews, observations, and document studies. The results indicate that internal audit plays a significant role through assurance, consultative, and risk-based supervisory functions, including regular audits, OPD financial report reviews, technical assistance, probity audits, and investigative audits. However, supervisory effectiveness is constrained by limited authority, resources, and OPD commitment. To overcome these challenges, the Inspectorate implements strategies such as utilizing information technology, improving coordination with OPDs, monitoring follow-up on audit recommendations, and ensuring auditor independence. These findings demonstrate that internal audit contributes to increased accountability and prevention of financial irregularities. The study offers practical implications for enhancing auditor capacity and OPD coordination, as well as recommendations for future research to broaden the scope of informants.