Abstract:This study aims to evaluate the return on investment (ROI) of ScienceDirect subscriptions at Universitas Terbuka during the 2024–2026 period by examining research productivity, publication characteristics, and scholarly…
y impact beyond conventional usage statistics. Rather than assessing subscription value solely through download counts, this study adopts a value-based assessment approach that integrates research performance indicators. A quantitative descriptive design with a bibliometric approach was employed. The dataset comprised 31 Scopus-indexed publications affiliated with Universitas Terbuka published between 2024 and 2026. Data were analyzed using publication productivity, citation performance, publication outlets, publisher distribution, and collaboration patterns. The findings indicate relatively stable research productivity, with 12 publications in 2024, 10 in 2025, and 9 in 2026. Publications were disseminated across various international publishers, predominantly Emerald, Turkish Online Journal of Distance Education, AIP Publishing, and Springer Nature, while no publication in the analyzed dataset appeared in Elsevier journals hosted on ScienceDirect. These findings suggest that the primary value of ScienceDirect lies not in serving as a publication destination but in functioning as a strategic knowledge infrastructure that supports literature discovery, research design, and scholarly writing. Consequently, evaluating subscription ROI should extend beyond COUNTER usage statistics and incorporate research productivity, citation impact, collaboration, and alternative metrics to capture broader institutional benefits. This study contributes a multidimensional framework for assessing electronic resource investments in academic libraries and provides empirical evidence to support evidence-based collection management and research policy in open and distance higher education institutions.
Abstract:Hospital operations provide healthcare services while generating environmental impacts through medical waste, hazardous and toxic waste, wastewater, and the consumption of energy, water, and other resources. These impacts…
s require hospitals to adopt environmental management practices that extend beyond regulatory compliance and strengthen environmental awareness. This study aims to analyze the role of green accounting in fostering environmental awareness and supporting organizational sustainability at a specialized hospital (RSK X) in East Java, Indonesia. The study employed a qualitative approach within an interpretive paradigm using a case study design. Data were collected through in-depth interviews, observations, and documentation involving informants engaged in environmental management and hospital operations. Data were analyzed through data reduction, data display, conclusion drawing, and thematic analysis using NVivo 14 Pro. The findings indicate that green accounting practices at RSK X are reflected in medical and hazardous waste management, wastewater treatment plant operations, environmental monitoring, resource efficiency, environmental reporting, and environmental cost recording. These practices function not only as mechanisms for administrative compliance and cost control but also as instruments for fostering employees' environmental awareness through socialization, monitoring, habituation, and behavioral change. Green accounting implementation is supported by management commitment, government regulations, accreditation requirements, and organizational culture. However, constraints remain, particularly the absence of a dedicated green accounting report, limited integration of environmental information into the hospital information system, and varying employee understanding of green accounting. The study concludes that green accounting serves managerial and behavioral functions by improving environmental accountability, strengthening environmental awareness, and contributing to hospital sustainability.
Abstract:The rapid growth of local cafes in medium-sized cities has shifted competition from product-based offerings to experience-based value creation. This study examines how service quality and store atmosphere influence customer…
mer loyalty through customer satisfaction at See You Cafe in Pinrang City. The study employed a quantitative associative-causal design involving 160 customers selected through purposive sampling, with criteria including customers aged at least 17 years and having visited See You Cafe at least twice. Data were collected using a structured questionnaire measured on a four-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that service quality has a positive and significant effect on customer satisfaction and customer loyalty. Store atmosphere also has a positive and significant effect on customer satisfaction, indicating that physical and sensory elements of the cafe contribute to customers’ positive evaluations. However, store atmosphere does not significantly affect customer loyalty. Customer satisfaction also does not significantly affect loyalty and does not mediate the relationship between service quality and loyalty or between store atmosphere and loyalty. These findings suggest that customer loyalty at See You Cafe is shaped more directly by service quality than by satisfaction or store atmosphere. The study implies that cafe management should prioritize improving service reliability, particularly order-serving timeliness, while maintaining a comfortable atmosphere. In addition, loyalty-building strategies should go beyond customer satisfaction by strengthening service consistency, personalization, and long-term customer engagement
Abstract:The flood disaster that occurred in Ketambe District, Southeast Aceh Regency, at the end of 2025 caused significant impacts on local communities, including damage to housing, disruption of economic activities, and increased…
sed demand for basic necessities. These conditions required a rapid, targeted, and well-coordinated humanitarian response. This community service program aimed to provide clothing and food assistance to flood victims while developing a cross-border university collaboration model for disaster response. The program was implemented through a partnership involving Universitas Gunung Leuser (UGL), Universiti Poly-Tech Malaysia (UPTM), and Insan Cakna. The implementation stages included needs assessment, institutional coordination, aid procurement, aid distribution, and program evaluation. UGL was responsible for needs assessment, local coordination, and aid distribution, while UPTM served as the primary donor providing financial assistance, clothing, and food supplies. Insan Cakna acted as the liaison and coordination facilitator between both institutions. The results demonstrated that the collaboration model improved the effectiveness and accuracy of aid distribution while strengthening institutional synergy in disaster response efforts. Beyond providing direct benefits to affected communities, the program generated a cross-border university collaboration model that can be replicated in future humanitarian and disaster management initiatives. The findings highlight that the success of humanitarian programs depends not only on the availability of aid but also on effective coordination, clear division of responsibilities, and sustainable institutional partnerships.
Abstract:Philology has been utilized to study Islam which focusing mainly on early texts. Some debates from post-Orientalist, anthropological, and decolonial perspectives not only broaden the discourse but also introduced new challenges,…
llenges, such as separating text from practice and neglecting indigenous from outsider views. This article tries to show that these discourse and debates reveal a bigger issue where there is no clear way to examine how research methods influence our understanding of Islam. This study employs a qualitative method, conceptual approach to review relevant key words in Islamic studies and related fields, such as Orientalism, discursive tradition, lived religion, cosmopolitanism, and self-reflexity method. Instead of commenting methods as appropriate or not, the analysis looks at what each approach helps scholars notice, what it overlooks, and how it fits into larger systems of knowledge and power. Drawing on this analysis, the article introduces a self-reflexive framework with three main parts: epistemological reflexivity, positional reflexivity, and dialogical reflexivity. This framework is meant to help researchers plan and review Islamic studies projects, especially in Muslim-majority and less-explored areas, by encouraging them to consider texts, practices, and local ideas without making them too simple. The article contributes to ongoing debates by offering a new approach that moves beyond basic divisions and encourages a more open and thoughtful study of Islam.
Abstract:This study aims to map innovative solutions based on multi-stakeholder collaboration to optimize the implementation of the Child-Friendly Schools (CFS) Policy in Labuhanbatu Regency, which in practice still faces various…
obstacles. Through a descriptive qualitative approach with data collection techniques such as literature review, in-depth interviews, observations, and Focus Group Discussions (FGDs) in three elementary schools, this study identifies the root causes of the problems. The main findings reveal that the obstacles to the implementation of the CFS are multidimensional, including a substantial lack of understanding of the CFS among educators and parents, limited financial and human resources, resistance to changes in school culture, and weak coordination and active participation from all stakeholders, including children. The value and contribution of this study lies in the proposition of a systemic solution that fills the gap in existing literacy, which goes beyond problem identification. This study recommends a series of integrated innovative solutions, such as the use of digital platforms for outreach and complaints, continuous capacity building of educators, strengthening child participation through official forums, and most importantly, the establishment of a multi-stakeholder collaboration forum and the integration of the CFS policy into regional planning and budgeting (RPJMD/APBD). Key recommendations emphasize the establishment of a multi-stakeholder collaboration forum involving schools, local governments, communities, and the business world, as well as the establishment of an independent monitoring team to ensure accountability.
Abstract:This study aims to analyze newsroom convergence processes and newsroom models implemented by Tribun Pekanbaru and Riau Pos, while also examining how newsroom convergence is utilized as an economic strategy to maintain the…
e sustainability of local media businesses amid digital disruption. The research employed a qualitative descriptive approach through in-depth interviews, observation, and documentation studies involving newsroom managers, editors, and journalists from both media organizations. The findings indicate that Tribun Pekanbaru and Riau Pos have adopted different newsroom convergence strategies. Tribun Pekanbaru has implemented an integrated newsroom model that combines Cross Media Newsroom and Integrated Media Newsroom approaches, emphasizing digital-first production and multi-platform content distribution. Meanwhile, Riau Pos continues to maintain a separated newsroom model between print and digital divisions, reflecting a gradual adaptation process toward digital transformation. The study further reveals that these differences are influenced not only by technological factors and organizational culture but also by economic considerations. Tribun Pekanbaru develops an integrated newsroom to improve production efficiency and expand digital content monetization, while Riau Pos maintains separated newsrooms because print media remains a significant source of company revenue. This study concludes that newsroom convergence has evolved beyond a technological transformation into an economic adaptation strategy for local media organizations. The findings suggest that newsroom convergence enables media companies to improve operational efficiency, broaden audience reach, optimize resource utilization, and strengthen business sustainability in an increasingly competitive digital environment.
Abstract:This study explores how the Salatiga City Government operationalizes principles of good governance and implements the Government Internal Control System (GICS), as reflected in the 2024 Local Government Financial Report–…
�� LKPD. The research also assesses how these mechanisms contribute to achieving Sustainable Development Goal (SDG) 16. Employing a descriptive qualitative approach, this study analyzes secondary data 2024 LKPD, performance accountability reports, and related internal control evaluations. This is complemented by triangulated insights from interviews with key government personnel. The findings reveal that Salatiga City has embedded core governance principles-transparency, accountability, and participatory engagement-within its financial reporting processes. The city's internal control system has reached Maturity Level 3 (Defined), indicating that control mechanisms are well-documented, institutionalized, and consistently applied. The use of digital reporting tools and community-based oversight further supports a culture of openness and accountability. The case of Salatiga City provides actionable insights for other local governments seeking to enhance financial governance. These practices directly support Indonesia's commitment to SDG 16, by fostering public trust and institutional integrity. This study adds to the emerging literature by integrating GICS analysis with local-level governance outcomes, not only to meet compliance standards but also to advance broader, effective, accountable, and inclusive development goals.
Abstract:This study investigates the relationship between profitability, leverage, and firm size and tax avoidance practices in publicly listed consumer sector firms during the 2020–2024 period. A quantitative approach was applied…
ied using panel data regression analysis, with a sample of six companies selected through purposive sampling. Tax avoidance was measured using the Effective Tax Rate (ETR), while profitability, leverage, and firm size were proxied by Return on Assets (ROA), Debt to Equity Ratio (DER), and the natural logarithm of total assets, respectively. Based on model selection procedures, the Random Effect Model (REM) was identified as the most appropriate specification. The results indicate that, both individually and jointly, profitability, leverage, and firm size do not exhibit a statistically significant effect on tax avoidance. Additionally, the coefficient of determination suggests that the model explains only a limited proportion of the variation in tax avoidance behavior. These findings imply that tax avoidance is likely influenced by factors beyond the financial indicators examined, highlighting the need for future research to incorporate broader determinants, including governance and regulatory aspects.
Abstract:This study examines the rapid expansion of the coffee shop industry in Makassar City as a phenomenon that creates not only economic opportunities but also increasing competitive saturation. As coffee shops in Makassar have…
ve developed beyond places of beverage consumption into urban social spaces linked to lifestyle, sociability, symbolic visibility, and identity formation, competition has become denser and more complex. The study aims to gain an in-depth understanding of how coffee shop owners and managers experience, interpret, and respond to this increasingly crowded market. Using a qualitative phenomenological approach, the research employed in-depth semi-structured interviews with business actors involved in strategic and operational decision-making, supported by contextual observation and business-related documents. The findings reveal five main themes: market growth is experienced as both opportunity and pressure; similarity among coffee shops increases vulnerability and reduces perceived distinctiveness; entrepreneurs rely on continuous adaptation rather than fixed strategies; business sustainability is understood as stability, relevance, and survival rather than expansion alone; and competition is shaped not only by product and price, but also by ambience, visibility, symbolic value, and lifestyle alignment.