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Adsorption of Cu(II) Ions from Aqueous Solutions using a Magnetite Biochar Composite Material
No full textWater contamination from heavy metals, such as Cu(II) ions, poses severe threats to human health and the environment. This necessitates the development of efficient and eco-friendly treatment methods. In this study, a magnetite–biochar composite (MBC) was developed as an effective adsorbent for reducing Cu(II) ions from liquid waste. Biochar was produced through the pyrolysis of water hyacinth at 500 °C, while magnetite was synthesized using FeSO₄·7H₂O and FeCl₃·6H₂O with molar ratio of 1:2. The MBC was formed using a co-precipitation method and characterized by Fourier transform Infrared (FTIR) spectroscopy, X-ray diffraction (XRD), Brunauer–Emmett–Teller, and vibration sample magnetometer instruments. FTIR analysis confirmed the presence of Fe–O bonds, and XRD detected Fe₃O₄ peaks, confirming the successful integration of magnetite into the composite. The MBC exhibited a surface area of 72.54 m²/g and a saturation magnetization of 19.10 emu/g. Optimal Cu(II) ion adsorption occurred at pH 6 and a contact time of 60 min. Adsorption kinetics followed the pseudo-second-order model, and isothermal analysis aligned with the Sips model, indicating an adsorption capacity of 75.73 mg/g. These results demonstrate MBC’s excellent potential as a sustainable and effective adsorbent for treating Cu(II)-contaminated wastewater, offering an environmentally friendly solution to heavy metal pollution
Islamic Financial Inclusion as a Catalyst for Sustainable Development: A Dynamic Provincial Analysis in Indonesia
No full textIslamic financial inclusion is recognized as a key factor in achieving sustainable development, yet its causal relationship with development outcomes remains underexplored, particularly in the context of Indonesian provinces. This study aims to analyze the impact of Islamic financial inclusion measured through accessibility, availability, and usage on sustainable development indicators, including economic growth, unemployment, and poverty rates, across 33 Indonesian provinces from 2014 to 2022. The research contributes to the literature by providing empirical evidence on the role of Islamic financial inclusion in supporting sustainable development within a developing country context. Using the Panel Vector Error Correction Model (VECM) model, the study examines the short-term and long-term dynamic relationships between these variables. Findings reveal a unidirectional causality from macroeconomic variables to dimensions of Islamic financial inclusion, with no strong evidence that financial inclusion significantly influences macroeconomic outcomes. This suggests that while financial inclusion efforts are underway, they have yet to make a substantial impact on sustainable development. The results underscore the need for targeted policies to enhance accessibility and usage of Islamic financial services to accelerate the achievement of the Sustainable Development Goals (SDGs)
KOEKSISTENSI HUKUM ADAT DAN HUKUM NEGARA DALAM PERLINDUNGAN HUTAN ADAT DI DESA ADAT TENGANAN PEGRINGSINGAN KARANGASEM BALI
No full textTenganan Pegringsingan Traditional Village is one of the Traditional Villages classified as Bali Mula/Bali Aga/Bali Tua Traditional Village in Karangasem Regency and the only traditional village that controls customary forests as village customs. Since 2019, with the issuance of the Decree of the Minister of Environment and Forestry of the Republic of Indonesia No. 1546/MENLHK-PSKL/PKTHA/KUM.1/2/2019, it has emphasized the recognition and respect for the right to manage and utilize customary forests, both as a production function and as a protection function. So the existence of Customary Villages as a legal entity in the management and utilization of village customary customs is still recognized and respected by the state according to its autonomous nature in the concept of coexistence. The profit-sharing model in the management of village customary land with cultivators is still traditionally carried out according to the results of the agreement by their ancestors since ancient times, so that in the concept of coexistence it is important to be made in writing in the development of state law to provide guarantees for certainty and protection in order to be able to provide benefits to prevent conflicts between the next generation of the two parties. Similarly, the construction of houses by cultivators in forest areas must be completed immediately within the village are
Urban Public Perceptions and Usage of the \u27Wira-Wiri Suroboyo\u27 Feeder: Insights from the Theory of Planned Behavior
No full textTraffic congestion is a major transportation issue in Surabaya, prompting the city government to introduce solutions such as the Wira-Wiri Suroboyo feeder service. While the Theory of Planned Behavior (TPB) has been widely used to explain public transportation use, it has not yet been applied to this context. To fill this lacuna, this study used TPB to explore the public perceptions of the Surabaya to use or not using the Wira-Wiri Suroboyo feeder. A qualitative approach was used with six purposively selected participants. Data were gathered through interviews and analyzed using interactive techniques. The research findings indicate that the reasons for using or not using the Wira-Wiri Suroboyo feeder are significantly influenced by positive or negative evaluations of the feeder, the influence of significant others, and the perceived ease or difficulty of accessing the Wira-Wiri Suroboyo feeder. The participants recommended improvements, such as expanding routes, adjusting schedules, enhancing app use, and improving infrastructure and facilities. These insights can help the government improve the effectiveness of the service and contribute to easing traffic congestion
KEKERASAN DAN KEKUASAAN DALAM RUMAH TANGGA PADA CERPEN \u3ci\u3eLA CONFIDENCE\u3c/i\u3e KARYA GUY DE MAUPASSANT: REPRESENTASI PATRIARKI PADA MASYARAKAT BANGSAWAN PRANCIS
No full textThis article discusses the domestic violence portrayed in Guy de Maupassant\u27s short story La Confidence. The story centers on Marquise de Rennedou, who recounts to her friend, Baroness de Grangerie, her revenge for her husband\u27s harsh treatment. The purpose of this study is to explain the depiction of patriarchal normalization that causes domestic violence, as viewed through the concept of power represented in La Confidence, along with the characters\u27 efforts to resist such violence. This research employs a qualitative methodology using A.J. Greimas’s structural analysis theory, based on the actantial and functional schemes. The actantial scheme helps identify the functions and roles of characters and their relationships, while the functional scheme divides the plot to understand how the sequence of events influences the core of the short story related to the topic. Additionally, Michel Foucault\u27s power relations theory is applied to examine how patriarchal societal norms influence men\u27s behavior in the household, potentially leading to violence. The analysis ultimately reveals that the normalization of patriarchy in society, which elevates men\u27s status, can be a cause of domestic violence, as illustrated in La Confidence
The Potential of Protection System of Curator and Administrator Profession in Indonesia (Comparative Analysis of Curator and Notary Profession in Indonesia)
No full textThis thesis explores the potential need for a protection system for curators and administrators in Indonesia’s bankruptcy proceedings, highlighting their vulnerability to criminalization despite fulfilling roles mandated by law. The study begins by outlining the duties and responsibilities of curators and administrator under Law No. 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations (UU KPKPU), emphasizing their legal obligation to manage and settle bankrupt assets independently and without conflict of interest. However in practice, curators and administrators often face legal threats and being criminalized, including police reports and criminal charges, merely for executing duties outlined in the statute. In contrast, legal professions such as notaries enjoy procedural protections through the Notary Supervisory Council, as regulated in Law No. 2 of 2014 on the Notary Office. This research employs a normative legal method, comparing statutory provisions and analyzing real-world cases of curator criminalization. By drawing comparisons with the notary profession, the thesis argues for the institutionalization of similar protection mechanisms for curators and administrators. The goal is to reduce legal uncertainty and ensure these professionals can perform their duties effectively without fear of personal legal repercussions. Ultimately, the study recommends the integration of supervisory bodies and procedural safeguards into the existing bankruptcy law framework to uphold fairness and legal protection
The Meaning of Happiness among Urban Children and Adolescents in Indonesia: A Qualitative Study Through Drawings
No full textUrban children and adolescents face various stressors, including academic pressure, digital media exposure, and limited green spaces, which influence their happiness perception. This study aims to explore the meaning of happiness in children and adolescents living in Indonesia’s urban areas through qualitative research using a drawing-based approach. A total of 243 participants, aged 9-15, from elementary and junior high schools in Jakarta, were asked to draw I am happy when... with written brief explanations. Data were analyzed using visual and narrative-thematic approaches across children and adolescents from a developmental psychology perspective. The findings reveal that the images and explanations of the drawings yield eight themes. Six themes (solitary, relational, naturalistic, material, altruistic, and wish-based happiness) emerged in both groups, while two themes (being free from problems and achievement) appeared only in the drawings of the adolescents. This study shows developmental differences in how happiness is perceived and expressed across age, gender, and contextual influences in urban settings. These insights can help educators, mental health professionals, and parents better understand the worlds of children and adolescents and design developmentally appropriate programs that support their happiness through symbolic expression
The Impact of Effective Tax Rate and Cash Effective Tax Rate on the Capital Structure
No full textThe study examines the impact of tax avoidance on the capital structure of listed companies on the Vietnam’s stock market. Conducting GLS regression testing and analysis through data of 657 enterprises listed on the two stock exchanges of Hanoi and Ho Chi Minh City in the period from 2015 to 2022. Research results have shown that initially, when businesses carry out tax avoidance, it will reduce the capital structure of the business because the marginal benefits received from tax avoidance are lower than the marginal costs from tax avoidance. However, after businesses carry out tax avoidance and the benefits from this behavior outweigh the costs of tax avoidance, it will help improve capital structure by saving corporate income tax costs. On the other hand, the larger the scale of a business, the more debt it uses, etc. will help the business improve its capital structure. From the results of empirical research and comprehensive evaluation, the thesis has a number of recommendations for business managers and investors. At the same time, identify the remaining limitations of the study and propose future research directions for researchers to contribute to perfecting the theoretical framework on the impact of tax avoidance on corporate capital structure in Vietnam
People Living with HIV Became Influencers on Social Media: Breaking the Stigma
No full textThis study examines the differences in stigma experienced by people living with human immunodeficiency virus (PLHIV) on social media and in broader Indonesian society. When PLHIV disclose their HIV-positive status on social media and attempt to break the stigma by becoming social media influencers, they receive both supportive and critical responses. Negative reactions arise when they are perceived as promoting risky activities, as burdens to the state, or when they face challenges securing sponsorship for their initiatives. This research employs a case study approach to explore the experiences of PLHIV use social media influence as a means to counter HIV-related stigma. Data were collected as part of an HIV-related influencer-centered community. The data were obtained through online observations of the activities of PLHIV influencers on social media and through in-depth interviews with PLHIV influencers. The findings reveal that PLHIV influencers utilize to share knowledge, conduct outreach, and provide consultation about HIV issues to millennials. The result shows that social media platforms help bring personal experiences into the public sphere, shaping public attitudes aligned with the platform characteristics: Twitter serves as an open discussion forum; Instagram functions as a promotional channel for healthy life content; and YouTube podcasts enhance message virality. This research contributes new insights into how HIV stigma is constructed and contested on social media and how influencers act as mediators in creating inclusive, accessible spaces for dialogue. These platforms enable interaction and engagement among professionals, policymakers, PLHIV, and the general public, fostering more participatory health communication ecosystem
BEYOND NUMBERS: DECODING THE DYNAMICS OF QUALITATIVE ACCOUNTING RESEARCH ACROSS DECADES
No full textBackground: This study examines the realm of qualitative research in accounting, highlighting its evolving methodologies and thematic emphasis. There has been increasing interest in qualitative methodologies, such as literature reviews, SLRs, archival research, bibliometric studies, and interviews, to explore the complex nature of accounting practices. Methods: This study identifies the principal themes, trends, and prominent authors in qualitative accounting research through a systematic approach that incorporates bibliometric analysis using VOSviewer and a thorough assessment of Scopus-indexed journals. Findings: The findings highlight significant themes, including sustainability, technology, governance, and the impact of global occurrences, such as the COVID-19 pandemic, on accounting practices. The discussion also encompasses challenges in conducting qualitative research, such as obtaining access and maintaining anonymity. Conclusions: This study enhances comprehension of the field’s conceptual framework and guides future research, especially in areas such as blockchain, artificial intelligence, and sustainability accounting. The findings provide essential insights for researchers seeking to address the complexities inherent in modern accounting. Novelty/Originality of this article: The qualitative research currently available either discusses a specific topic or focuses on a particular journal, but none examines the general approach to qualitative research in accounting. This paper aims to address this gap by exploring how qualitative research has been conducted in top-ranked journals, providing readers with insights into qualitative research relevant to the field of accounting