Abstract:This research is motivated by the increasing awareness of environmental care through the green mosque approach. The Green Mosque Movement itself is a strategic program to support the government's program in the Net-Zero…
carbon emissions target by 2060 and the character of caring for the environment. The aim of this research is to determine the planning, organization, implementation, supervision, supporting and inhibiting factors as well as the results of green mosque-based environmental care character education at SMAN 3 Kuningan and SMPN 7 Cirebon. This research is qualitative research with a naturalistic approach. The results of this research show (1) Planning for environmentally caring character education based on green Mosques was carried out with the help of a policy of integrating environmental education in subjects including religious education, citizenship education, and all subjects in schools, (2) Organizing was carried out by delegating tasks according to the plans and main tasks of school managers and stakeholders as well as organizing the learning components of environmentally caring character education based on green Mosques, (3) Implementing environmentally caring character education based on green Mosques by building a School Mosque that is full of environmentally caring character education values that are relevant to environmental learning with fulfills the 6 criteria for the green building concept, (4) Supervision of green mosque-based environmental care character education that has been planned can be used as a benchmark for the performance of the organizational structure that is led in carrying out its duties, (4) Supporting factors include the role of teachers, parents and the government, while the main obstacle at the start of construction was funding and design of the mosque design with the green mosques concept which is still relatively new. (5) As a result, green mosques-based mosques succeeded in forming students' environmental awareness and behavior, with environmentally friendly designs, sustainable use of resources, and the use of mosques as places for learning outside the classroom, which effectively instilled environmental care values and inspired students to apply them at home.
Abstract:This study aims to prove the environmental kuznet curve (EKC) hypothesis in Indonesia and the effect of GDP per capita, income inequality, and population on CO2 emissions. This research uses a descriptive quantitative method.…
thod. The data used is the time series from 1990-2021. The data analysis method used is the error correction model (ECM) to see the effect of the independent variables on the dependent variable in the short term and long term. The results of this study indicate that the EKC hypothesis is not proven in Indonesia either in the short term or in the long term. GDP per capita has a significant positive effect on CO2 emissions both in the short term and long term. Income inequality has no significant positive effect on CO2 emissions in the short term and no significant negative effect in the long term. The population has no significant negative effect on CO2 emissions in the short term and has a significant positive effect in the long term.
Abstract:The purpose of this paper is to investigate the effect that pressure from external stakeholders and environmental performance have on the reporting of carbon emissions by corporations. Purposive sampling was utilized to…
pick samples for use in this study. These samples were selected from sustainability reports and annual reports of companies that were registered with the Asia Sustainability Reporting Rating (ASRRAT) for 2019–2021. The data that was used in this study was considered to be secondary data. This investigation takes a quantitative approach and using a method called Multiple Regression Analysis. According to the study's findings, institutional ownership, diffusion ownership, and environmental performance have no discernible influence on the disclosure of carbon emissions, whereas the media exposure variable significantly affects the degree of disclosure.
Abstract:The increasing use of electric vehicles in Indonesia is a step in the framework of transforming the transportation system to be more environmentally friendly to achieve the Net Zero Emission target of 2060. However, the…
increasing use of electric vehicles is not only due to technical and policy changes, but also communication efforts. This study attempts to analyze the sustainability communication strategy used by the TikTok account @eos_indonesia in providing education related to electric vehicles. This study uses a qualitative method with a content analysis approach, These methods consist of digital participatory observation and documentation, The data collection is an analysis of the TikTok account @eos_indonesia content data that will be taken with a time span of April 2025 - June 2026 according to the classification that has been made, the data collected includes: video content (visual, audio and narrative). and content analysis has stages, starting from determining the unit of information, data sampling, recoding or recoding data (coding), grouping based on certain categories until finally interpreting the meaning contained in the message content. The research results show that sustainability communication strategies are carried out through five approaches: providing environmental education, reducing the complexity of electric vehicle technology, storytelling based on user experience, digital visual persuasion, and combining economic and environmental benefits in every communication message. This study contributes to the field of digital communication and sustainability communication by demonstrating the potential effectiveness of social media as a public education platform towards green transportation transformation in Indonesia.
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 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:The global demand for energy continues to increase alongside population growth and rapid industrial development, while dependence on fossil fuels remains high. This presents challenges related to environmental degradation,…
n, carbon emissions, and concerns over long-term energy availability. Biomass-based alternative energy has emerged as one of the strategic solutions to support sustainable energy transitions, particularly in developing countries such as Indonesia. One potential biomass source that remains underutilized is horse manure, which can be processed into briquettes known as Brikuda.
This study aims to analyze the potential of Brikuda as an alternative energy source and to develop a sustainable business model using the Business Model Canvas (BMC). A qualitative descriptive approach was employed, involving in-depth interviews, direct observations, and analysis of secondary data. The findings reveal that Brikuda has strong potential as a renewable fuel due to the abundant availability of horse manure in Bandar Lampung. It offers economic benefits, reduces environmental pollution, and supports local empowerment. The Business Model Canvas analysis shows that farmers and livestock breeders are the primary customer segments, while the value proposition emphasizes affordability, environmental friendliness, and ease of use.
The study concludes that the Brikuda business model can enhance local economic value, promote sustainable waste management, and serve as a feasible alternative energy innovation. The research contributes to the development of renewable energy entrepreneurship and provides a reference for policy formulation in promoting local-based bioenergy initiatives.
Abstract:The construction and development of the port at PT. Pelabuhan Indonesia Subregional Bali Nusra Benoa Port cannot be separated from various impacts, one of which is the environmental impact, especially since the location…
of the development and port is close to settlements, companies and other ecosystems. This makes PT. Pelabuhan Indonesia Subregional Bali Nusra to hold the Implementation of Environmental Management and Monitoring (RKL-RPL) PT. Pelabuhan Indonesia (Persero) Regional 3 Subregional Bali Nusra is a form of Pelindo's contribution in preserving and maintaining the health of the environment around the company and the environment affected by the company's operational and construction activities. Environmental preservation activities are of course supported by the budget or environmental costs provided by the company. Environmental accounting is one way to record environmental costs within the company. The method used is the descriptive qualitative method. The results obtained are that Environmental Management and Monitoring are greatly influenced by the amount of the existing budget, Pelindo has implemented environmental accounting reporting which contains environmental costs, fuel costs, electricity costs, water costs, costs for the use of raw material emissions, B3 waste handling costs, and biodiversity
Kata kunci: environmental costs; environmental accounting
Abstract: Pembangunan dan pengembangan pelabuhan di PT. Pelabuhan Indonesia Subregional Bali Nusra Pelabuhan Benoa tidak lepas dari berbagai dampak, salah satunya adalah dampak lingkungan, terlebih lagi lokasi pengembangan dan pelabuhan berada dekat dengan pemukiman, perusahaan dan ekosistem lainnya. Hal itu, membuat PT. Pelabuhan Indonesia Subregional Bali Nusra untuk mengadakan Pelaksanaan Pengelolaan dan Pemantauan Lingkungan (RKL-RPL) PT. Pelabuhan Indonesia (Persero) Regional 3 Subregional Bali Nusra merupakan bentuk kontribusi Pelindo dalam melestarikan dan menjaga kesehatan lingkungan di sekitar perusahaan dan lingkungan yang terkena dampak dari kegiatan operasional dan konstruksi perusahan. Kegiatan pelestarian lingkungan tentunya didukung oleh anggaran atau biaya lingkungan yang diberikan oleh perusahaan. Akuntansi lingkungan merupakan salah satu cara pencatatan biaya lingkungan di dalam perusahaan. Metode yang digunakan yaitu metode kualitatif deskriptif. Hasil yang didapat yaitu Pengelolaan dan Pemantauan Lingkungan sangat dipengaruhi oleh besarnya anggaran yang ada, Pelindo sudah menerapkan pelaporan akuntansi lingkungan yang berisi biaya lingkungan, biaya bahan bakar, biaya listrik, biaya air, biaya penggunaan emisi bahan baku, biaya penanganan limbah B3, dan keanekaragaman hayati
Keywords: biaya lingkungan; akuntansi lingkungan
Abstract:Abstract: The increasing number of students at STMIK Royal Kisaran has raised the risk of air pollution caused by vehicle emissions, cigarette smoke, and waste burning, particularly around the campus canteen. The campus's…
s location, which is close to a rubber factory and the Sumatra Crossroad, further exacerbates air quality and significantly impacts the health of individuals active at STMIK Royal. This study aims to develop a system that can measure air quality in real-time and detect pollutants in the campus environment. The system utilizes MQ-135 and MQ-2 sensors integrated with a microprocessor to process and transmit data to an IoT-based database. This research employs a qualitative descriptive method to describe the facts and trends based on the available data. The results indicate that air quality is good in the morning, worsens during the afternoon, and improves again in the evening, reflecting increased pollution during periods of heightened industrial and transportation activities. The implementation of this system is expected to contribute to the creation of a healthier environment and raise awareness about the importance of air quality.
Keywords: air quality; campus environment ; IoT; pollution.
Abstrak: Peningkatan jumlah mahasiswa di Kampus STMIK Royal Kisaran telah meningkatkan risiko polusi udara akibat asap kendaraan, rokok, dan pembakaran sampah, terutama di sekitar kantin kampus. Lokasi kampus yang dekat dengan pabrik karet dan jalan lintas Sumatera sehingga memperburuk kualitas udara dan sangat mempengaruhi kesehatan para individu yang beraktivitas di STMIK Royal. Penelitian ini bertujuan mengembangkan sistem yang dapat mengukur kualitas udara secara real-time dan mendeteksi polutan di lingkungan kampus. Sistem ini menggunakan sensor MQ-135 dan MQ-2 yang terintegrasi dengan mikroprosesor untuk mengolah dan mengirim data ke database berbasis IoT. Penelitian ini menggunakan metode deskriptif kualitatif untuk menggambarkan fakta dan kecenderungan dari data yang tersedia. Hasilnya menunjukkan bahwa kualitas udara baik di pagi hari, memburuk di siang hari, dan membaik lagi di sore hari, menunjukkan peningkatan polusi saat aktivitas pabrik dan transportasi meningkat. Implementasi sistem ini diharapkan dapat mendukung terciptanya lingkungan yang lebih sehat dan meningkatkan kesadaran akan pentingnya kualitas udara.
Kata kunci: IoT; lingkungan kampus; kualitas udara; polusi.
Abstract:This study examines the fulfillment of remission rights for drug offenders in Indonesia following the enactment of Government Regulation No. 99 of 2012, which introduced restrictive provisions inconsistent with the rehabilitative…
ilitative vision of Law No. 12 of 1995. The research problem lies in the normative contradiction between correctional laws oriented toward behavioural reform and derivative regulations that prioritise punitive measures. The study aims to evaluate the implementation of remission regulations and their alignment with principles of justice and human rights. Employing a normative legal research design, it analyses statutes, judicial decisions, doctrines, and comparative law. Findings reveal that remission has shifted from a universal right to a conditional privilege, disproportionately affecting low-level drug offenders, exacerbating prison overcrowding, and weakening legal certainty. The study concludes that policy reform is necessary through individualised assessments, restorative justice integration, independent oversight, and regulatory harmonisation to restore fairness and uphold human rights.