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:This study examines the effect of Environmental, Social, and Governance (ESG) disclosure, green investment, and sustainability reporting quality on firm value, with firm size as a moderating variable in energy sector companies…
panies listed on the Indonesia Stock Exchange in 2024. The study employed a quantitative associative approach using secondary data obtained from annual reports, sustainability reports, and financial statements. Purposive sampling produced 65 observations that met the research criteria. Data were analyzed using Moderated Regression Analysis (MRA), supported by classical assumption tests and hypothesis testing. The findings indicate that ESG disclosure does not significantly affect firm value. In contrast, green investment and sustainability reporting quality have positive and significant effects on firm value. Firm size also has a positive and significant direct effect on firm value. However, firm size does not moderate the relationship between ESG disclosure, green investment, or sustainability reporting quality and firm value. Simultaneously, ESG disclosure, green investment, and sustainability reporting quality significantly affect firm value. The first regression model explains 36.0% of the variation in firm value, while the moderation model explains 74.4%. These findings imply that energy sector companies should prioritize concrete green investment initiatives and improve the quality, completeness, and credibility of sustainability reporting to strengthen market value and stakeholder confidence.
Abstract:Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan ekonomi, populasi, kepadatan penduduk, investasi, dan kredit terhadap Indeks Kualitas Lingkungan Hidup (IKLH) kabupaten/kota di Provinsi Bali dengan pendekatan…
atan Environmental Kuznets Curve (EKC). Metode yang digunakan adalah analisis regresi data panel pada periode 2020–2024. Hasil penelitian menunjukkan bahwa secara simultan seluruh variabel berpengaruh signifikan terhadap IKLH. Secara parsial, populasi dan investasi berpengaruh positif dan signifikan terhadap IKLH, sedangkan kepadatan penduduk berpengaruh negatif dan signifikan. Sementara itu, pertumbuhan ekonomi dan kredit tidak berpengaruh signifikan terhadap IKLH. Temuan ini menunjukkan bahwa hubungan antara pertumbuhan ekonomi dan kualitas lingkungan tidak selalu linear, sehingga diperlukan kebijakan pembangunan yang berkelanjutan. Penelitian ini diharapkan dapat menjadi dasar dalam perumusan kebijakan ekonomi daerah yang berwawasan lingkungan.
Abstract:Waste management has become one of the most persistent environmental challenges confronting rapidly growing urban areas in Indonesia. While previous studies have primarily explained waste management through technical infrastructure,…
rastructure, environmental awareness, or public policy, relatively little attention has been given to the interaction between environmental ethics and everyday social practices in shaping environmental behaviour. This study aims to examine how environmental ethics are translated into community waste management practices in Kendari City from the perspective of environmental sociology. A qualitative case study approach was employed using field observations, semi-structured interviews with 30 informants representing community members, religious leaders, community leaders, sanitation workers, and officials from the Kendari City Environmental Agency, as well as document analysis. The data were analysed using thematic analysis and interpreted through the analytical perspectives of Environmental Sociology, Social Practice Theory, Public Sphere Theory, and Political Ecology. The findings reveal that environmental ethics constitute an important normative foundation for environmental responsibility; however, their implementation in everyday waste management practices is mediated by socially embedded habitus, community values, institutional capacity, public discourse, and local governance. Waste management behaviour is therefore shaped not only by individual awareness but also by continuous interactions among social norms, institutional arrangements, and collective practices. The study concludes that sustainable urban waste management requires integrated approaches combining environmental ethics, community participation, participatory governance, and institutional collaboration. By integrating environmental ethics with environmental sociology, this study contributes to a broader understanding of the social dimensions of urban waste management and offers practical insights for strengthening community-based environmental governance in Indonesia.
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:Plastic waste is an environmental problem that continues to increase along with the development of community economic activities, especially in traditional market areas. Mardika Market, Ambon City, as a center of trade and…
nd community economic activities, produces a fairly high volume of plastic waste, requiring effective and sustainable management. This study aims to analyze plastic waste management and its implications for community economic activities in the Mardika Market area of Ambon City. The study used a qualitative descriptive method with a literature study and document analysis approach. Data were obtained from publications from the Central Statistics Agency (BPS), the National Waste Management Information System (SIPSN), scientific journals, government reports, and various relevant documents. Data analysis was carried out through the stages of data collection, data reduction, data presentation, and drawing conclusions. The results of the study indicate that plastic waste management in the Mardika Market area still faces various challenges, including the high use of single-use plastics, limited community participation, and the suboptimal implementation of the Reduce, Reuse, and Recycle (3R) principles. These conditions have implications for the cleanliness and comfort of the market environment, which can affect community economic activities, especially visitor comfort and trading activities. Therefore, synergy between the government, traders, and the community is needed to improve the effectiveness of plastic waste management to support the creation of a clean, comfortable, and productive market environment.
Abstract:Drug abuse among teenagers is a social problem that requires serious attention because it can have negative impacts on their physical and psychological health, as well as their social lives. Teenagers, as an age group in…
the process of discovering their identity, are highly vulnerable to environmental and social influences that can lead to drug abuse. This study aims to determine the efforts made by the National Narcotics Agency (BNNK) of South Tapanuli Regency in preventing and handling drug abuse among adolescents in the South Tapanuli area. This study used a qualitative approach with field research methods. Data were obtained through observation, interviews, and documentation. Informants in this study were employees of the BNNK of South Tapanuli, specifically the Prevention and Community Empowerment (P2M) team and the rehabilitation team. The results of the study indicate that prevention efforts are carried out through socialization, counseling, education, and collaboration with various parties in supporting the Prevention, Eradication of Drug Abuse and Illicit Trafficking (P4GN) program. Meanwhile, handling efforts are carried out through assessment, counseling, rehabilitation, and post-rehabilitation monitoring for drug abusers. The obstacles faced include low awareness in some communities, the influence of social circles, stigma against former drug users, and developments in technology and social media. Therefore, collaboration between families, schools, communities, and the government is necessary to support successful efforts to prevent and address drug abuse in teenagers.
Abstract:The increasing demand for corporate transparency in sustainability practices, the development of ESG reporting regulations in Indonesia, and the persistent issues of credibility in disclosures such as greenwashing and inconsistent…
consistent information quality indicate that Environmental, Social, and Governance (ESG) disclosures are not always perceived positively by the market. This condition is important because ESG disclosures that are not supported by substantive implementation may be viewed as an additional cost, risk, or merely a form of compliance, which in turn may reduce firm value. Therefore, this study aims to analyze the effect of environmental disclosure, social disclosure, and governance disclosure on firm value by incorporating independent commissioners as a moderating variable. Firm value is measured using Tobin’s Q because it reflects market valuation of the company’s performance and growth prospects. The sample consists of companies included in the SRI-KEHATI index during the 2020–2024 period, with a total of 227 unbalanced panel observations analyzed using panel data regression. The results show that environmental disclosure, social disclosure, and governance disclosure have a negative and significant effect on firm value. Independent commissioners are able to weaken the negative effect of environmental disclosure and governance disclosure on firm value, but they are unable to moderate the relationship between social disclosure and firm value. These findings suggest that ESG disclosure in sustainability-oriented companies is not yet fully perceived as a value-creating factor when it is not supported by convincing implementation quality. Practically, these findings are intended to encourage companies not only to increase the extent of ESG disclosure, but also to strengthen the substantive implementation and supervisory role of independent commissioners to enhance the credibility of sustainability information
Abstract:Food security in the low-carbon transition is increasingly shaped by industrial decarbonization, environmental restoration, and circular supply-chain coordination, yet these domains are often modeled as separate sustainability…
bility agendas. This study addresses the gap by developing a governance-centered structural equation model that links sustainable industrialization, sustainable remediation, circular supply chain governance, and food-security outcomes. Using the available 455-response dataset, the empirical test operationalizes industrialization intensity (IND) as a proxy for sustainable industrialization, digital-institutional capability (DIC) as a proxy for circular governance capability, and social-economic resilience (SER) as a proxy for food-system security. Confirmatory factor analysis supports the measurement model: standardized loadings range from .778 to .849 for IND, .804 to .835 for DIC, and .800 to .843 for SER; CR values range from .901 to .914; AVE ranges from .646 to .681; and model fit is acceptable (chi-square/df = 2.108, CFI = .961, TLI = .951, RMSEA = .049, SRMR = .038). The SEM results show that IND significantly predicts DIC (beta = .537, p < .001), DIC predicts SER (beta = .424, p < .001), and IND retains a direct effect on SER (beta = .337, p < .001). The indirect effect is significant (beta = .228, 95% CI [.178, .282]). The article contributes a cautious, data-grounded framework for analyzing food security as a governance-mediated outcome of low-carbon industrial transition.
Abstract:This study aims to analyze the influence of Environmental (E), Social (S), and Governance (G) on corporate financial performance as measured by Return on Assets (ROA) and Return on Invested Capital (ROIC) in companies listed…
sted on the LQ45 index of the Indonesia Stock Exchange for the 2023-2025 period, with Company Size (SIZE) as a control variable. The study uses a quantitative method with secondary data obtained from annual reports and corporate sustainability reports. The sample was determined using a purposive sampling technique, resulting in 45 observations included in the LQ45 for the 2023-2025 period. Data analysis was performed using panel data regression with the help of EViews 13 software. The results show that Environmental has a positive and significant effect on ROA and ROIC, while Governance also has a positive and significant effect on both indicators. Conversely, Social does not have a significant effect on ROA or ROIC. The coefficient of determination value indicates that the model is able to explain variations in ROA by 29.7% and ROIC by 32.3%. These findings indicate that environmental practices and corporate governance play an important role in improving financial performance, while the implementation of social aspects has not had a significant impact during the study period.