UPH Academic Journals (Universitas Pelita Harapan)
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The Impact Of Profitability, Company Size, Green Accounting, Media Disclosure, And The Board Of Commissioners On Csr Disclosure
Full text linkThe research aimed to investigate the influence of alterations in green accounting, firm size, board commissioner count, media disclosure, and profitability on CSR disclosure. Corporate Social Responsibility (CSR) has emerged as a critical factor, second only to financial performance, for publicly traded companies, hence necessitating the evaluation of additional variables in research. This study replicates the research conducted by Katarina Agnes (2023), with the addition of four control variables and modifications to the hypothesis testing program. The primary distinctions encompass the incorporation of four control variables, the transition from SPSS to STATA version 16 for hypothesis testing, and the research sample comprising 280 data points from 70 manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The study process encompasses descriptive statistical analyses, classical assumption evaluations, model specification assessments, and hypothesis testing. The findings demonstrate that green accounting, firm size, and media exposure significantly influence CSR disclosure, while the number of board commissioners and profitability do not significantly affect CSR disclosure
Integrating Sensory, Emotional, and Social Customer Experiences to Drive Loyalty in Indonesia’s Coffee Shop Industry
Full text linkThis study examines the integrated influence of customer experience, encompassing sensory, emotional, and social on consumer repurchase intention coffee shop industry. The study's background is rooted in the shift from a product-centered to an experience-centered economy, as well as the rapid growth of the coffee shop market in Indonesia, which necessitates differentiation strategies for business sustainability. Using a quantitative approach with a cross-sectional study design, data were collected from 300 respondents in the Jabodetabek area through an online survey. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results show that sensory, emotional, and social experiences have a direct and significant positive influence on repurchase intention. Furthermore, the study confirms a significant mediating role, where emotional and social experiences mediate the relationship between experience dimensions and repurchase intention. The most crucial finding is the confirmation of a sequential mediation model, where sensory experience influences repurchase intention through the sequential mediation of emotional and social experiences. Overall, this research provides empirical evidence that coffee shop businesses must holistically integrate sensory, emotional, and social elements into their strategies to build strong and sustainable customer loyalty
Beyond Compliance: The Role of ESG Reporting and Green Accounting in Enhancing Long-Term Value Creation
Full text linkThis conceptual paper explores the strategic role of green accounting in strengthening ESG (Environmental, Social, and Governance) reporting among publicly listed companies in Indonesia. Although the Financial Services Authority (OJK) has made sustainability reporting mandatory, current disclosure practices remain largely compliance-driven and disconnected from internal decision-making processes. Drawing on recent academic literature, the paper argues that ESG reporting alone is insufficient to foster long-term value creation unless it is supported by systematic measurement of environmental impacts through green accounting. While ESG reporting provides an external disclosure platform, green accounting generates decision-relevant information by quantifying environmental costs and translating them into financial terms. The paper reviews existing ESG reporting regulations in Indonesia, describes key elements of green accounting, and clarifies the conceptual linkage between the two. It then proposes a conceptual framework that positions green accounting as an integral component of ESG disclosure, enabling companies to internalize environmental risks and adopt more proactive sustainability strategies. This framework consists of three pillars: environmental measurement and valuation, ESG information integration, and strategic decision-making. The paper concludes that more integrated ESG–green accounting practices have the potential to shift sustainability reporting beyond symbolic compliance and enhance long-term value creation in Indonesian listed companies
Using Design Thinking as a Tool to Promote Education for Sustainability
Full text linkIn our pursuit for a sustainable future, education will play a pivotal role in promoting awareness and driving the correct action to support the cause. This paper features the reasons Singapore Polytechnic (SP) integrated Design Thinking (DT) principles into the pedagogy of the Learning Express (LeX) Programme, which is a module catered to Education for Sustainable Development (ESD) and our investigative study in measuring its success. By utilizing the human-centered principles and process of DT – empathy, ideation, prototyping and testing— in the pedagogy for LeX, SP aims to create an impactful learning experience that not only equips students with the knowledge needed to address environmental challenges innovatively, but also fosters a pro-active mindset in championing sustainability
Environmental Behavior Analysis in an Alley of an Old Town in Surabaya and Its Impact on Social Values
Full text linkUrbanization is a significant factor contributing to high population density in Surabaya, the second largest city in Indonesia. Congestion particularly affects the Old City area, which serves as the city’s trade and business center. This congestion has led to increased demand for housing and employment opportunities in Old City. Consequently, the inability to meet these demands has resulted in the utilization of public open spaces to fulfill daily needs for space. Descriptive qualitative methodology with an analytical approach to human behavior in public spaces was employed for this study. Field observations and interviews were conducted at various times to gather precise data on different types of activities.
The study focuses on the activities of urban dwellers residing in the 2-meter-wide and 87.7-meter-long alley connecting Jalan Panggung and Jalan Kalimati. Data from field observations were meticulously analyzed using Excel to categorize and quantify various activities. Additionally, outdoor space usage was documented with photographs to illustrate necessary supportive furnishings.
The findings reveal distinct patterns of human behavior categorized by activity type, location, and time. Daily activities include 14 household routines and 8 commercial activities at varying times throughout the day. The increase in activity volume necessitates more time and equipment, contributing to the development of informal settlements in Gang 2. This phenomenon has social repercussions related to health (environmental impacts), poverty, and crime
Green Lifestyle Education for Alpha Generation with Grow Kit Paper
Full text linkPlastic trash is a global problem, with packaging waste accounting for most of it. Switching to packaging made entirely of recycled paper is critical, and seed paper is utilized to achieve a zero-waste environment. Children of the Alpha Generation will face more environmental challenges, thus it is essential to educate them more about sustainable living and zero waste. This project aims to investigate a kit that will teach the Alpha Generation about sustainability through plant growth and zero- waste packaging. The method employs a double diamond strategy and is carried out through user interviews with millennials who fit the description of parents of alpha generation offspring. The results show how excited parents and children are about the exercise, which fosters motor skills in children through practical practice, exciting visuals, and close observation of real-world interactions. More interactive, hands-on educational resources with additional sustainability-related themes should be developed in the future
Spatial Experience in a Bookstore Based on Third Place Theory Case Study: Gramedia Bookstores
Full text linkThe changes in consumer behavior and the digitization of books have made visitors increasingly reluctant to visit bookstores, pressuring bookstores to modify the bookstores space design so it can still attract visitors and that bookstores can survive. One of the big bookstores that is still surviving today is Gramedia. The development of the bookstore function no longer just serves as a retail store where the main activities are just book buying and selling, but also other functions to add to the visitor’s spatial experience such as a reading room or a community space. This is also in accordance with the Third Place theory which stated that inclusive public spaces are needed in the development of community life. The unique spatial experience in the development of bookstore dimensions and design as can be seen in the Gramedia bookstore has the potential to fulfill human and consumer needs ranging from material things to the need for socializing. This research compared the designs of two Gramedia bookstores to discover how they influenced the consumer’s experience of the space and conducted semi-structured interviews with visitors and bookstores management to know how these designs affect the users. The results of this research showed that the Gramedia bookstore still does not meet all the qualifications to become a third space, however the design changes have the potential to reflect the development of community needs for space that can fulfill the function of a place for community interaction
Transforming Plastic Cup Waste Into A Translucent Lamp Design: An Innovative Approach to Sustainable Design
Full text linkThe spread of contemporary drinks among the public has led to an increase in the consumption of polypropylene (PP) plastic cup packaging, which is considered more practical and profitable. However, plastic cup packaging waste is more complicated or rarely recycled because it is not biodegradable. This research aims to reuse PP plastic waste as a valuable material to extend product life. The methods used in this research are experiment, Material Driven Design (MDD), and SCAMPER. The physical properties of recycled PP material are that it absorbs light, is translucent, is hard, has a smooth surface, does not conduct heat, and does not melt when exposed to sunlight. Based on these unique properties, the table lamp was designed to optimally expose the material and provide a different experience for the user
Designing A Portable Electricity-free Water Volume Detector For Visually Impaired Users
Full text linkThe activity of filling liquid into a bottle or container is an activity commonly carried out by persons. Without vision, visually impaired (VI) persons, particularly who are blind will rely on sound or echo feedback that is produced when the water flowing into the drinking container creates a noise. Due to its close-shaped and small opening, people with visual impairments prefer drinking bottles as a drinking container. In most situations, blind people also use glasses and mugs. This research aims to identify and overcome the problems faced by blind users in filling a glass with drinking water, with a focus on developing tools from wood waste. This study involved blind students at a special school in Yogyakarta Special Region, Indonesia, as research subjects. The research methodology followed the Double Diamond Design Thinking stages: Discover, Define, Develop and Deliver. In the Discover stage, observations and interviews were carried out to understand the challenges faced by blind users in doing task. The Define stage identified the main problem in determining the water level which often caused spills. The Develop stage involved a brainstorming and prototyping process to create suitable product. The Deliver stage tested the effectiveness of these tools through direct trials in the field. The research results showed that the use of this tool significantly increased the accuracy, safety and independence of blind users in filling a glass. It is hoped that this research can contribute to the development of more effective assistive technology and improve the quality of life for the blind in Indonesia
Visual Identity and Packaging Design for SME Product “Nisa Rasa” in BEDA’KAN 17
Full text linkThe BEDA’KAN program, a collaboration between DJKI and AsprodiDKV, supports SMEs in redesigning their packaging to boost business growth. Focusing on SMEs in the Ibu Kota Nusantara (IKN) region, the program includes Nisa Rasa, owned by Mrs. Al Aliyah, known for its fried shallots. This project aims to enhance Nisa Rasa’s visual identity and packaging, addressing branding issues and expanding market appeal from traditional markets to modern retail. The redesign process involves research, concept development, and finalization, resulting in two design alternatives inspired by Sundanese culture. The chosen design emphasizes practicality, friendliness, and quality, aiming to strengthen Nisa Rasa’s market presence and consumer engagement