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:The Chechen War represents a paradigmatic case of asymmetric warfare in which terrorism was employed as a strategic instrument by non-state actors. This article examines terrorism not merely as ideological extremism, but…
as a coercive strategy shaped by structural power asymmetries between Chechen separatist groups and the Russian state. Using a qualitative historical approach combined with literature review and critical discourse analysis, the study analyzes the role of Shamil Basayev through the Budennovsk hostage crisis (1995) and the Kizlyar–Pervomayskoye attack (1996) as key turning points in the Chechen conflict. The findings demonstrate that terrorism functioned as an effective short-term tactic by generating political pressure and public attention, while simultaneously producing long-term strategic costs in the form of international delegitimization and intensified state repression. This article concludes that terrorism in asymmetric warfare exhibits a strategic paradox: it may be rational and effective in specific contexts, yet ultimately counterproductive to long-term political objectives.
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:Stunting remains a major public health issue in Pesisir Selatan Regency, where the prevalence reached 29.8% in 2023, affecting children’s physical growth and cognitive development. This study aimed to analyze the association…
iation between maternal characteristics (parity, maternal age during pregnancy, age at marriage, birth spacing, education level, occupation, and exclusive breastfeeding) and family income with stunting among children under five. A cross-sectional design was employed involving 30 mothers of young children selected from the working area of Kayu Gadang Public Health Center. Data were collected using structured questionnaires and anthropometric measurements, and analyzed using the Chi-Square test.The results showed that 66.7% of the children were stunted. Maternal characteristics—including parity, maternal age during pregnancy, age at marriage, birth spacing, educational level, and occupation—were not significantly associated with stunting (p>0.05). Significant associations were found between exclusive breastfeeding (p=0.019) and family income (p=0.026) with stunting. Children from families earning below the regional minimum wage and those not exclusively breastfed were more likely to be stunted.In conclusion, exclusive breastfeeding and family income are significant predictors of stunting. Therefore, interventions should emphasize improving exclusive breastfeeding practices and strengthening economic support for at-risk families. These findings are expected to guide evidence-based stunting prevention strategies in Pesisir Selatan Regency.
Abstract:This research examines how decentralization policy in Indonesia shapes public administration strategies in tourism destination development across two major cities in West Sumatera: Padang City and Bukittinggi City, which…
possess distinct geographical characteristics, governmental structures, and fiscal capacities. Through a comparative literature study finds that Padang City adopts a coastal modernization strategy oriented toward infrastructure and MICE (Meetings, Incentives, Conventions, and Exhibitions), whereas Bukittinggi City develops a heritage conservation and community based governance approach. Decentralizations demonstrates a characteristics of asymmetrical governance, where fiscal capacity and geographical context significantly determine the local government’s ability to formulate tourism strategies. This study contributes to the theory of destination governance and decentralizations by ooffering the perspective that regional autonomy does not automatically enhance policy effectiveness: rather, it must be supported by institutional capacity, collaboration, and policy fit with the unique characteristics of the tourist destination.
Abstract:This study proposes a linear regression-based intelligent calibration approach to improve the accuracy of water turbidity sensor readings in an Arduino microcontroller-based embedded system. The primary objective of this…
research is to develop a mathematical model capable of converting analog values from the Analog-to-Digital Converter (ADC) into a numerical representation that reflects the actual water turbidity level in Nephelometric Turbidity Units (NTU). The calibration process was performed using a standard Hanna Turbidity Meter with water samples ranging from 0.56 NTU to 500 NTU. Measurement results demonstrated a strong linear relationship between the ADC value (495–686) and NTU, with an average system accuracy level above 90%. Comparison of sensor measurements with the standard instrument showed an error margin below 5%, confirming the reliability of the linear regression model in compensating for optical sensor nonlinearities.
Abstract:This study presents a systematic mapping of Change Management and Organizational Change research using bibliometric analysis. The specific objectives are to identify research development trends in this field and to visualize…
lize the keyword network for the period 2016–2025 using VOSviewer. Data were collected from Google Scholar via the Publish or Perish (PoP) software, with Mendeley utilized for reference management. The findings indicate that studies on organizational change management between 2016 and 2025 remain predominantly focused on internal organizational aspects, specifically structural transformation, leadership, intervention strategies, and employee resistance. The bibliometric visualization generated five main clusters centered on the core keyword "change management," which showed extensive connections to related terms such as reorganization, leadership, and employee.
Abstract:Stunting is a condition of failure to thrive in children under 5 years of age due to chronic malnutrition, especially in the first 1.000 days of life (HPK), which is apparent after the child is years old, resulting in the…
e child being shorter than thein peers In Purbalingga Regency, the prevalence of stunting in toddlers is 26,8 %, wasting in toddlers is 6,5 %, and underweight in toddlers 16,1%. The prevalence of stunting in Purbalingga Regency remains relatively high, thus requiring affordable and safe local nutritional interventions to support the growth and development of children under five. One of the alternative approaches to address stunting is through the provision of moringa leaf pudding. This study aimed to determine the changes in body weight and height after the administration of moringa leaf pudding in a stunted toddler over a 14-day intervention. This qualitative case study was conducted on a two-year-old stunted toddler (An. M). The intervention consisted of providing 100 grams of moringa leaf pudding every two days (a total of seven servings) over 14 days. Anthropometric measurements were taken at baseline (before intervention), at the seventh meeting, and at the end of the intervention (fourteenth meeting). In addition, observation of pudding acceptance and a brief interview with the family regarding dietary habits were conducted. After receiving moringa leaf pudding every two days for 14 days, the toddler experienced a weight gain of 0.4 kg and an increase in height of 0.9 cm. Observations indicated that the child accepted the moringa leaf pudding well, although mild boredom occurred midway through the intervention. Interviews with the family revealed that the provision of moringa leaf pudding improved the toddler’s appetite, leading to measurable weight and height gains. The provision of moringa leaf pudding every two days for 14 days had a positive effect on increasing body weight and height in this case of a stunted toddler. Therefore, moringa leaf pudding may serve as an alternative nutritional support to improve the growth of stunted children, particularly in regions with a high prevalence of stunting.
Abstract:This study aims to analyze the influence of Transformational Leadership, Work Climate, and Skill Variety on the effectiveness of teacher work teams at Integrated Islamic Junior High Schools in the Riau Islands Province.…
The research uses a quantitative approach with a survey method. The sample consists of 120 teachers selected through proportional stratified random sampling. The research instrument is a Likert-scale questionnaire that has been tested for validity and reliability. Data analysis was carried out using Spearman correlation tests and non-parametric regression with the aid of SPSS version 29.00. The results show that all independent variables are positively and significantly related to teacher work team effectiveness (Transformational Leadership: ρ = 0.757; Work Climate: ρ = 0.795; Skill Variety: ρ = 0.767; p < 0.05). Non-parametric regression testing indicates a significant simultaneous effect (ρ = 0.000). Partially, Transformational Leadership (p = 0.253; p = 0.000), Work Climate (ρ = 0.355; p = 0.000), and Skill Variety (ρ = 0.282; p = 0.000) significantly influence teacher work team effectiveness. Work climate is proven to be the dominant factor affecting team effectiveness. The implications of this study affirm that improving teacher work team effectiveness must be carried out holistically through strengthening school principals’ transformational leadership, creating a conducive work climate, and developing teachers’ skill variety.
Abstract:This This study aims to explore and analyze research trends related to competence in business, particularly within the context of small and medium-sized enterprises (SMEs), using a bibliometric approach. Data was extracted…
ed from the Scopus database and visualized using VOSViewer, facilitating the identification of key research clusters, influential authors, and the relationships between various keywords within the domain. The findings reveal significant clusters centered around "competence," "innovation," and "business performance," highlighting the integral role of innovation in enhancing business competencies. Additionally, the analysis emphasizes the interconnectedness of human resource development and strategic business planning with competency development. This research contributes to a comprehensive understanding of the complexities in business competence studies and underscores the importance of a multidisciplinary approach in fostering sustainable business success. The results provide valuable insights for both researchers and practitioners in the field of business competence.