Jurnal Keberlanjutan (Journal of Sustainability)
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Analysis of Strengthening Occupational Safety Culture at PT Pupuk Sriwidjaja Palembang from a Risk Communication Perspective: -
Full text linkThis study aims to analyze the strengthening of occupational safety culture at PT Pupuk Sriwidjaja Palembang (Pusri) from a risk communication perspective. The background of this research is based on the context of the fertilizer industry, which has a high level of risk related to the handling of hazardous chemicals, making the need for a strong safety culture crucial. Safety culture encompasses not only adherence to procedures but also the values, subjective norms, and behaviors of organizational members that are internalized as part of daily work. The research method used was a descriptive qualitative approach with a post-positivist paradigm, analyzing secondary data from company strategic documents, academic publications, and research reports using content analysis techniques. This approach allows for an in-depth understanding of risk communication strategies and the formation of a safety culture within the company. The study found that strengthening safety culture at PT Pusri was implemented through a five-stage program, starting from spreading awareness and establishing subjective norms to data-driven interventions, using structured, systematic, and proactive principles. Risk communication serves as the foundation for developing employee safety attitudes and behaviors, supported by the Theory of Planned Behavior (TPB). This approach effectively encourages active employee involvement, competency development, and the achievement of the goals of a culture of independent safety and “Zero LTI”
The Role of Gen Z in the 2024 Erau Festival of the Kutai Ing Martadipura Sultanate
Full text linkThis study aims to analyze the role of Generation Z as digital marketers and active consumers in increasing the turnover of economic transactions at the Erau Festival of the Kutai Ing Martadipura Sultanate in Tenggarong, East Kalimantan. This phenomenon is interesting because the Erau Festival is not only a means of cultural preservation, but also a driver of the local economy through community participation, especially the younger generation. This study uses a mixed methods approach with a sequential explanatory design, which combines quantitative and qualitative analysis. Primary data was collected through a survey of 272 Generation Z respondents using purposive and quota sampling techniques. Data analysis was carried out using the multiple linear regression (OLS) method with the help of SPSS. The results showed that the variables Digital Marketer (B = 0.294; p < 0.001) and Active Consumer (B = 0.234; p < 0.001) had a positive and significant effect on the turnover of economic transactions, with an R² value of 0.561. This means that 56.1% of transaction turnover variations can be explained by the role of Generation Z, while the rest are influenced by other factors such as government support and cultural appeal. These findings confirm that Generation Z plays a strategic role in strengthening the culture-based creative economy through digital activities and direct consumption. Therefore, policies are needed that encourage collaboration between the local government, the Sultanate of Kutai, and the Generation Z community in the development of digital promotion, creative marketing training, and sustainable cultural economic facilitation
Multidisciplinary Collaboration of Students in KKN PMM for Sustainable Development in Bukian Village, Payangan District, Gianyar
Full text linkThe Regular PMM KKN Program Period II in Bukian Village, Payangan District, Gianyar Regency, Bali, is a form of implementation of the tridharma of higher education through community service based on village potential and problems. Activities carried out by Warmadewa University students include strengthening community capacity in the fields of health (optimization of intergenerational posyandu, integrated health checks, stunting prevention), education (children's financial literacy, bullying prevention, local culture-based pasraman kilat), economy (empowerment of MSMEs through promotional media, development of the Magenda Park tourist village), and environment (making trash sepit, managing organic waste into compost and community service in Magenda Park). Each program is designed in line with the SDGs targets, is promotive and preventive oriented, and is implemented with a participatory approach through the involvement of village officials, posyandu cadres, schools, and the local community. The results of the activities show an increase in collective awareness in health management, strengthening cultural identity, economic literacy, and community participation in protecting the environment. These findings indicate that the success of the KKN program lies not only in the achievement of short-term activities, but also in strengthening the capacity of the community to transform towards independent, competitive, and sustainable village development
Improving Fishermen's Productivity and Sustainability Through Digitalization of Accounting, Marketing, and Utilization of Fisheries Science in the Segara Ayu Kedonganan Fishermen Group
Full text linkThis community empowerment program aimed to enhance the productivity and sustainability of the Segara Ayu Kedonganan Fishermen Group by integrating digital accounting systems, digital marketing strategies, and fisheries science applications. The program addressed key challenges in financial management, marketing, and sustainable fisheries practices. The program adopted a participatory and educational approach to ensure that members of the Segara Ayu Kedonganan Fishermen Group were not merely passive recipients of assistance but were actively engaged in every stage of the process. Through a five-stage participatory approach—preparation, socialization, integrated training, field implementation, and evaluation—fishermen adopted digital financial recording, expanded online marketing channels, and improved post-harvest processing techniques. The outcomes included increased financial literacy, market access, product diversification, and environmental sustainability practices. The program also fostered collaboration between academia and local communities, contributing to the Sustainable Development Goals (SDGs) related to economic growth, responsible consumption, and life below water. The implementation of the program has proven to be highly effective in enhancing the business capacity and operational efficiency of the Segara Ayu Kedonganan Fishermen Group
Time-Driven Activity Based Costing: An Innovative Method for Calculating the Cost of Renting a Hall in a Public Service Agency (BLU)
Full text linkDetermining rental rates for building facilities requires an accurate method that accommodates the actual activities and resources involved. Time-Driven Activity-Based Costing (TDABC) is considered an innovative method for calculating the cost of service rentals. This study aims to analyze the application of the TDABC method in determining the service cost of hall rentals at PTN-BLU X. Until now, PTN-BLU X has used a traditional method that merely compares the rental rates of other buildings without considering actual activities and resource usage, which can potentially lead to cost distortion. This research employs a descriptive qualitative approach with data collection techniques such as semi-structured interviews, unstructured observations, and documentation. The analysis is conducted by calculating and comparing service costs using both traditional and TDABC methods. The findings reveal that the TDABC method can identify activities, activity time, practical capacity, and unused activity costs in a more detailed manner. This method provides more accurate cost calculations and reflects actual resource consumption for each type of activity, such as seminars, training sessions, and school graduation ceremonies. The application of TDABC can serve as a more realistic basis for setting rental rates and support more effective managerial decision-making within PTN-BLU X
Evaluation of the Presentation of Operational Report in the Financial Sector Work Unit at the South Minahasa Resort Police
Full text linkThe operational report is a report that presents information on all financial operational activities reporting equity which is reflected in operating report income, operating surplus/deficit expenses of a reporting entity whose presentation is compared to the previous period so that the preparation of operational reports, reports of changes in equity, and balance sheets have a clear relationship can be accounted for. In practice, the presentation of operational presentation reports always refers to applicable regulations and uses applications that have been prepared and proven by documents and even accountability reports. This study aims to examine the presentation of operational reports on the Financial Sector Work Unit at the South Minahasa Polres. The results of the study show that The results study show that the presentation of operational reports in the Finance Sector Work Unit at the South Minahasa Polres has been carried out/implemented properly and is in accordance with applicable regulations, namely PMK RI Number 22/PMK.05/2022, this can be seen from the results of a comparison of the presentation of operational reports carried out by the Financial Sector Work Unit at the South Minahasa Polres based on Permendagri No.77 of 2020 is appropriate and well implemented
MSME Perception in Preparing Financial Reports According to Indonesian SAK for MSMEs: Case Study: MSMEs OLN
No full textABSTRACTThe Indonesian Financial Accounting Standards for EMKN (Micro, Small, and Medium Entities) are the basis for preparing financial statements set by the Indonesian Institute of Certified Public Accountants. Financial statements are compiled to provide information on the financial position and performance of the entity so that users can make decisions. He also showed management accountability for the resources recorded to him. However, in practice, many MSMEs still need to learn about it. We use a narrative qualitative method to describe the reality of the implementation of SAK and its implications in the company: data collection techniques and in-depth interviews on MSMEs engaged in the culinary sector. The informants involved are the owner, manager, and accountant. The urgency of this study is that the role of MSMEs in driving the economy is very significant. However, financing still needs to be improved due to the unavailability of financial report data (Nida, 2024). This study will provide an overview of MSMEs' perspectives on preparing financial statements under Indonesian SAK for MSMEs
The Effect of The Complexity of Tax Regulations and Principles of Justice to Taxpayer Compliance
Full text linkTaxes are an obligation for every citizen and are a source of income for the state to finance development. This research aims to find the effect of the complexity of tax regulations and the principles of justice on taxpayer compliance. Respondents' research included 148 individual taxpayers who own businesses. The research results show that the complexity of tax regulations has a significant negative effect of -0.253 on taxpayer compliance, and 0,501, the principles of justice, have a significant positive effect on taxpayer compliance. An R square shows that independent variables will influence 45.5% on increasing taxpayer compliance. The correlation coefficient (R) is 0.674, and the degree of the relationship between all independent variables means that the correlation between the independent and dependent variables is 0.674. Based on the correlation coefficient interpretation guidelines, the relationship between the complexity of tax regulations and the principle of justice on taxpayer compliance is strong. Empirically, this research shows that the principle of justice influences taxpayer compliance, but the low complexity of tax regulations can increase taxpayer compliance. Therefore, this research implies that the government must further simplify tax regulations to encourage taxpayers to comply
The Effect of Inflation, Interest Rates and Exchange Rates on INFOBANK15 Stock Prices
Full text linkBanking is one of the main industries that is able to boost the economic level of a country. The role of banking as an intermediary institution is a very important role in society. This research aims to determine the effect of inflation, exchange rates and interest rates on share prices in the banking sub-sector listed in the INFOBANK15 index. The observation period is in 2023 with inflation and interest rate indicators obtained through Bank Indonesia reports. The exchange rate indicator is obtained by comparing the Rupiah exchange rate against the US Dollar. Share prices are obtained through Indonesian Stock Exchange reports using the closing price at the end of each month. This research is quantitative research using purposive sampling as a sample determination method and obtained 13 samples from 15 banking sub-sector companies included in the INFOBANK15 index. The data analysis method uses multiple linear regression analysis with the SPSS version 24 program. The research results conclude that inflation has a positive effect on stock prices, exchange rates have a positive effect on stock prices and interest rates have a positive and significant effect on stock prices
The Effect of Board of Commissioners Size on Earnings Management with Audit Committee as a Moderation in Companies Listed on LQ45
Full text linkEarnings management is an agency problem that is often triggered by the separation of roles or differences in interests between shareholders and company management. This study aims to examine the effect of the size of the board of commissioners on earnings management with the audit committee as a moderating variable. This study was conducted in Indonesia with companies listed on the LQ45. The population of this study was all companies listed on the LQ45 for the 2019-2023 period, namely 45 companies with an observation period of 5 years. The sampling method used was purposive sampling, which is a method of determining samples based on certain criteria or considerations. The data analysis technique used was multiple linear regression analysis, but before the regression analysis was carried out, a prerequisite test must be carried out, namely the classical assumption test. Moderated Regression Analysis (MRA) was used to determine whether the audit committee variable could strengthen or weaken the relationship between the size of the board of commissioners and earnings management. Based on the results of the analysis and discussion in the previous chapter, the conclusion that can be drawn is that the size of the board of commissioners has a positive effect on earnings management in companies listed on the LQ45, and the audit committee is unable to moderate the effect of the size of the board of commissioners on earnings management in companies listed on the LQ4