Jurnal Keberlanjutan (Journal of Sustainability)
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Managing Environmental Challenges Using Environmental Management Accounting: A Case of Food Manufacturing Companies in Gauteng Province of South Africa
Full text linkSubstantial resources have been lost and human and societal wellbeing endangered due to the environmental challenges/impacts in the food and beverage manufacturing companies in Gauteng. The focus of this paper therefore, is to establish the potential environmental problems/impacts prevalent in food and beverage companies and to determine how environmental management accounting physical and monetary systems can address these problems.
Quantitative techniques were utilized to collect numerical, non-numerical and unstructured data through analytical contacts and qualitative data was collected via annual reports, processes and policies in place in food and beverage companies of Gauteng listed in Johannesburg Stock Exchange subscribing to Socially Responsibility Investment index and ISO 14000. Documents analysis, was used to validate the literature and the data from questionnaire. Data was analysed statistically by employing a computer package called Stata V15 software and summarised in the form of absolute and relative frequencies. Cronbach's alpha tested for internal validity/consistency and reliability.
The findings revealed environmental challenges/impacts like input-output balance, pollution, waste and emission generations, recycling of material and environmental costs at Gauteng food manufacturing companies of South Africa. Managerial implication is that these challenges/impacts could be prevented/reduced via full/proper application of environmental management accounting systems at source. The study thus, presents environmental management accounting to literature as a system/model for achieving strategic advantages, environmental and financial sustainability via capacity to monitor and manage the consumption and flow of energy, water, material and waste more accurately in food manufacturing companies or other industrial sectors in South Africa or the world.
 
The Effect of Company Size, Profitability, Leverage and Audit Quality on Tax Avoidance Of Manufacturing Companies Listed on The Indonesia Stock Exchange in 2019-2023
Full text linkThis study aims to empirically test the effect of Company Size, Profitability, Leverage and Audit Quality on Tax Avoidance in Manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. The research method uses a quantitative analysis approach. The sampling technique employed in this study utilizes a purposive sampling method involving a sample of 54 companies. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. The data used in this study are secondary data obtained from the published financial statements of manufacturing companies. The data analysis methods used include descriptive statistics, classical assumption tests, t-tests, and coefficient of determination tests. The results of this study state that Company Size has no effect on Tax Avoidance listed on the Indonesia Stock Exchange for the period 2019-2023; Profitability hurts Tax Avoidance listed on the Indonesia Stock Exchange for the period 2019-2023; Leverage has no effect on Tax Avoidance listed on the Indonesia Stock Exchange for the period 2019-2023; Audit quality has a positive effect on Tax Avoidance listed on the Indonesia Stock Exchange for the 2019-2023 period
The Importance of Tax Awareness: A Religiosity and Personality Perspective
Full text linkTax awareness in Indonesia is relatively low, with only 11% of the population having a Taxpayer Identification Number (NPWP), influenced by negative perceptions and a culture of tax avoidance. Educational and technological initiatives have begun to increase participation, but challenges remain, especially in remote areas. This study aims to explore the influence of religiosity and personality on taxpayer awareness. This study adopts a positivist approach, focusing on the measurement and causal relationships of empirical variables. The data for this study were obtained from primary data from 324 respondents. The results show that religiosity does not increase personal taxpayer awareness. Personality, on the other hand, has been shown to influence tax awareness. These findings suggest that tax compliance is more influenced by external factors, such as the quality of the tax system, than internal factors such as religious values. This study recommends tax policy reforms to increase transparency and efficiency, as well as educational campaigns that demonstrate the collective benefits of paying taxes for taxpayers
The Influence of Digital Technology and Green Economy on Taxpayer Awareness
Full text linkThis study aims to explore the influence of digital technology and green economy on taxpayer awareness, as well as the role of green economy in mediating the influence between digital technology and taxpayer awareness in 100 respondents from the surrounding community and extended families selected using simple random sampling techniques, using questionnaires with a quantitative approach. The data processing method used in this study was carried out in two stages, namely the outer model and inner model, using SEM-PLS 4. The results of the study that have been obtained indicate that 1) Digital technology variables have succeeded in providing a significant influence on green economy 2) Digital technology variables have not succeeded in providing a significant influence on taxpayer awareness 3) Green economy variables have succeeded in providing a significant influence on taxpayer awareness 4) Green economy variables have succeeded in mediating the influence of digital technology on taxpayer awareness
Innovations in Computer Vision for External Disease Identification
Full text linkThe rapid development of artificial intelligence (AI) has introduced significant innovations in healthcare, particularly through computer vision technologies. This study explores qualitative perspectives on the use of computer vision for external disease identification, focusing on its applications, benefits, challenges, and future potential. A thematic review of literature from 2015 to 2025 was conducted using peer-reviewed journals, policy reports, and case studies. The findings reveal that computer vision has been successfully applied in dermatology, ophthalmology, and oral health, with performance often comparable to or exceeding that of general practitioners. Mobile and cloud-based applications extend these innovations to community healthcare, enabling wider access and patient empowerment. However, limitations remain, including dataset biases, privacy concerns, and the need for ethical frameworks. The study concludes that computer vision offers transformative opportunities for early and accessible disease detection, but its success depends on interdisciplinary collaboration, equitable dataset development, and responsible integration into healthcare systems. Recommendations for future research include longitudinal validation, cross-cultural testing, and integration with multimodal health data
The Effect of Competence, Training and Motivation on Work Productivity by Moderating Incentives on State Civil Apparatus Employees of the Regional Secretariat of Karimun District
Full text linkThis study aims to understand and measure the effectiveness and efficiency of performance in various sectors, especially in public services. For State Civil Apparatus (ASN), work productivity not only affects the quality of services provided to the public, but also determines the extent to which the organization can fulfill its goals and mandates. As an integral part of efforts to improve the quality of public services, the work productivity of State Civil Apparatus (ASN) plays a very important role in the success of local governments in meeting community needs. This study was conducted at the Regional Secretariat of Karimun Regency, located in the Regent's Office Complex, Bukit Gading Building (Building D), Jl. Jend. Sudirman - Poros Tanjung Balai Karimun, Karimun Regency, Riau Islands Province, Indonesia
The Influence of Professional Education and Training, Teacher Commitment, and Educational Technology and Information on Teacher Professionalism Through Teachers’ Pedagogical Competence at Public Junior High Schools in SEI Beduk Subdistrict, Batam City
Full text linkThis study aims to analyze the influence of professional education and training, teacher commitment, and educational technology and information on teacher professionalism, with teachers’ pedagogical competence as a mediating variable. The research applied path analysis using SEM-PLS, assisted by SmartPLS 3.0 (2025). Instrument testing included validity, reliability, outer model, inner model, and hypothesis testing. The findings reveal that professional education and training, teacher commitment, and technology and information have a positive and significant effect on teachers’ pedagogical competence. However, only technology and information show a significant direct effect on teacher professionalism, while professional education and training and teacher commitment have positive but insignificant effects. Pedagogical competence has a positive and significant influence on teacher professionalism and serves as a significant mediating variable between professional training, teacher commitment, technology, and teacher professionalism. Simultaneously, the three independent variables significantly affect pedagogical competence and, together with it, significantly influence teacher professionalism. Therefore, enhancing teacher professionalism in public junior high schools in Sei Beduk Subdistrict can be achieved through strengthening pedagogical competence, improving professional training quality, increasing teacher commitment, and optimizing the use of educational technology
The Performance of The Sikka Regency Health Service To Be Called The Sustainable Development Goals (SDGs) in Reducing Maternal and Child Mortality Rates
Full text linkThis study aims to determine the extent to which the performance of the Sikka District Health Office is achieving the Sustainable Development Goals of Reducing Maternal and Child Mortality Rates, and what are the supporting and inhibiting factors in providing maternal and child health services. The method used is qualitative, where the research is descriptive. The collection technique used is interviews with informants who have the potential to provide information related to the research, as well as observation and documentation methods. The results show an increase in the performance of the health office in several indicators, although some are not yet optimal. There are several main obstacles faced, such as the distribution of health workers, access to remote areas, and limited public understanding of the importance of maternal and child health services. The infrastructure for complaint services is still not optimal. Meanwhile, the form of internal and external accountability at the Sikka District Health Office has been running well, such as the services provided, especially in each Community Health Center covered by the Sikka District Health Office, are in accordance with the applicable Standard Operating Procedures (SOPs) and monthly monitoring and evaluation of performance achievements. Then, the preparation of activity reports is carried out monthly and annually
The Influence of Service Quality and Product Quality on Consumer Satisfaction at Bandar Coil, Surabaya City
Full text linkThis research aims to further examine the "Influence of Service Quality and Product Quality on Consumer Satisfaction" at Bandar Coil in Surabaya. The main focus of this study is to understand the relationship between service quality, product quality, and the level of consumer satisfaction at Bandar Coil. The background of this research is driven by the importance of identifying the factors that influence customer satisfaction and how the roles of service quality and product quality contribute to enhancing that satisfaction. The purpose of this study is to analyze the partial effects of service quality and product quality on consumer satisfaction, as well as the simultaneous effects of both variables on consumer satisfaction. The methodology used is a quantitative approach with survey methods, distributing questionnaires to Bandar Coil customers. The population consists of all customers of Bandar Coil during the year 2025, with a sample of 90 respondents selected using the Slovin formula. Data analysis is conducted using multiple linear regression analysis. The results show that, partially, product quality does not have a significant effect on consumer satisfaction, while service quality has a positive and significant impact. In terms of the combined effect, both service quality and product quality jointly influence the level of consumer satisfaction. The conclusion of this study indicates that service quality is the main factor affecting consumer satisfaction. Product quality, although not significantly impactful on its own, still contributes overall to increasing customer satisfaction
Application of the Modified Universal Soil Loss Equation (MUSLE) for Soil Erosion Prediction and Erosion Hazard Classification in Nickel Mining
Full text linkNickel mining activities in the North Morowali area cause changes in the surface structure of the land and increase the risk of erosion, especially around the settling pond area. The erosion that occurs affects the shallowing of the pond, reduces its sediment storage capacity, and creates a potential for turbid water runoff to overflow into the surrounding environment. This study aims to predict the erosion rate and classify the level of erosion hazard (TBE) using the Modified Universal Soil Loss Equation (MUSLE) method which is more representative of mining conditions with extreme rainfall and dynamic morphology. Data collection was conducted through literature studies, field observations, and the processing of primary and secondary data, including rainfall, soil type, topography, and land use. Data analysis was carried out using ArcGIS 10.8 software for mapping rain catchment areas, slope gradients, and soil classification. The calculation results show that the annual sedimentation rate reaches 7256.073 m³/year, with a sedimentation rate of 62.806 tons/ha/year, and is included in the class III category (moderate erosion). Conservation recommendations are directed at a combination of vegetative methods, such as planting cover crops and local vegetation, and mechanical methods such as terracing and drainage channels according to slope contours