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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) Marinade Jurnal Informatika dan Rekayasa Elektronik Journal of the Indonesian Medical Association : Majalah Kedokteran Indonesia Canrea Journal: Food Technology, Nutritions, and Culinary Journal Dirasah : Jurnal Studi Ilmu dan Manajemen Pendidikan Islam Zonasi: Jurnal Sistem Informasi Journal Informatic, Education and Management (JIEM) JURNAL ILMIAH EDUKATIF Jurnal Computer Science and Information Technology (CoSciTech) Bulletin of Computer Science Research KLIK: Kajian Ilmiah Informatika dan Komputer An-Nahdlah: Jurnal Pendidikan Islam International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Teknoif Teknik Informatika Institut Teknologi Padang Knowbase : International Journal of Knowledge in Database International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Pendidikan Islam Jumper : Journal of Educational Multidisciplinary Research JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA Jurnal Muara Medika dan Psikologi Klinis Jurnal Ilmiah Research Student GEMBIRA (Pengabdian Kepada Masyarakat) Proceeding of International Conference on Entrepreneurship (IConEnt) Jurnal Indonesia : Manajemen Informatika dan Komunikasi ROCE : Jurnal Pertanian Terapan Jurnal Kajian Hukum Dan Kebijakan Publik
Yusra
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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THE IMPACT OF SHEEP MANURE UTILIZING AS AN INNOVATIVE PRODUCT “BIOSLURRY PLUS TRICHODERMA (BIOS +)” ON BINA MANDIRI FARMER GROUP IN PULOSARI VILLAGE, SUKABUMI DISTRICT Emmia Tambarta Kembaren; Mawardati; Yusra; Romano; Ramayana
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 3 No. 2 (2023): July-October 2023
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v3i1.1086

Abstract

Fertilizer scarcity is still a major problem in agriculture in Indonesia. Furthermore, to overcome the scarcity of fertilizers, the use of chemical fertilizers is expected to be replaced by using organic fertilizers such as Bio Slurry. This innovative product could solve the problem of fertilizer scarcity that occurs among farmers in Indonesia. The utilization of sheep manure to produce innovation product “Bioslurry Plus Trichoderma (BIOS +)” is a program of CSR from PT PLN Indonesia Power PLTP Gunung Salak Kamojang POMU in the form of community development activities. The location of community service was taken at the Bina Mandiri group in Pulosari Village, Kalapanunggal District, Sukabumi Regency. The implementation methodology is designed for mentoring with a participatory approach which consists of: (1) Providing information related to the benefits of innovative products BIOS +, (2) Providing information how to make and apply BIOS +, (3) Practice of applying BIOS + on their cultivated land, and (4) Observation the impact of using BIOS + on soil conditions, cost efficiency, changes in knowledge and changes in behavior of Bina Mandiri group. According to the BIOS+Innovation production implemented by CSR PT PLN Indonesia Power PLTP Gunung Salak Kamojang POMU, the following conclusions are: 1) Bina Mandiri has been successfully maximized their asset in this program, 2) the BIOS + empowerment program resulted in a reduction of chemical fertilizer use on their cultivated land by 185 kg, 3) The improvement of soil and environmental conditions after using BIOS+ from the total land owned by 15 members is 4.14 hectares of horticultural crops, 4) the efficiency of reducing the cost of chemical fertilizers per 3 months is IDR 3,700,000, 5) the Increase in of Bina Mandiri Group's technical knowledge in producing BIOS+ after program implementation is 100%. This exceeded the program's target, and 6) the increase in behavior to apply the innovation product BIOS+ in Bina Mandiri Group is 60%. This exceeded the program's target.
Beyond Compliance: The Role of ESG Reporting and Green Accounting in Enhancing Long-Term Value Creation Sisca Mediyanti; Syarifah Mauli Masyitah; Yusra; Muhammad Ridha Ramli
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This 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.
Meningkatkan Kemampuan Pengenalan Huruf Melalui Media Papan Magnet Pada Anak Usia Dini Yunita, Mahda; Yusra; Ranggayoni, Russy; Jufri
Jumper: Journal of Educational Multidisciplinary Research Vol 5 No 1 (2026): Jumper: Journal of Educational Multidisciplinary Research
Publisher : LSM Catimore dan Sahabat Jl. Paya Ilang/Pertamina Desa Lemah Burbana, Takengon, Aceh Tengah 24552

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56921/jumper.v5i1.335

Abstract

Introducing letters to early childhood is an essential stage in developing early literacy skills and reading readiness. However, children often experience difficulties in distinguishing similar letter shapes, such as ‘b’ and ‘d’ or ‘m’ and ‘w’. This study aims to describe the improvement of letter recognition skills through the use of magnetic letter board media. The research employed a Classroom Action Research (CAR) design with data collection techniques including observation, interview, and documentation. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results showed a significant improvement in children’s letter recognition ability after implementing the magnetic board media. In the first cycle, there were 3 children categorized as Very Well Developed (BSB), 4 children as Developing as Expected (BSH), 5 children as Beginning to Develop (MB), and 3 children as Not Yet Developed (BB). In the second cycle, the categories improved to 9 children (BSB), 3 children (BSH), 2 children (MB), and 1 child (BB). These findings indicate that the use of magnetic letter board media is effective in enhancing children’s letter recognition skills and in creating a more interactive and enjoyable learning environment.
Beyond Compliance: The Role of ESG Reporting and Green Accounting in Enhancing Long-Term Value Creation Sisca Mediyanti; Syarifah Mauli Masyitah; Yusra; Muhammad Ridha Ramli
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This 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.
EVALUATION OF LAND SUITABILITY FOR AVOCADO CULTIVATION IN THE BAWANG GAJAH SUB-WATERSHED, CENTRAL ACEH REGENCY: EVALUASI KESESUAIAN LAHAN TANAMAN ALPUKATDI SUB DAS BAWANG GAJAH  KABUPATEN ACEH TENGAH Yasinta Fadilla; Halim Akbar; Yusra
ROCE : Jurnal Pertanian Terapan Vol. 3 No. 1 (2026): JPT ROCE 5, 2026
Publisher : PT. ROCE WISDOM ACEH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71275/roce.v3i1.176

Abstract

Avocado (Persea americana) is an important horticultural crop with high nutritional value and economic potential. Land suitability evaluation is essential to determine land capability for optimal crop growth and sustainable production. This study aimed to assess the land suitability class for avocado cultivation in the Bawang Gajah Sub-Watershed, Central Aceh Regency. The study employed a survey-based approach comprising preparation, a preliminary survey, a field survey, and data analysis. Soil sampling was conducted based on the Land Mapping Unit (LMU) derived from the overlay of slope, land use, and soil type maps using GIS techniques. The results indicated that land suitability for avocado cultivation in the study area was classified as marginally suitable (S3). LMU 2 was limited by soil texture, while soil texture, P₂O₅, K₂O, and slope constrained LMU 3. LMU 4, 6, and 7 were limited by soil texture, P₂O₅, and slope, whereas P₂O₅ and slope constrained LMU 14. These limitations suggest that soil physical properties, nutrient availability, and topographic conditions are the main constraints for avocado cultivation. Improvement measures such as applying organic matter, constructing terraces, and applying balanced phosphorus and potassium fertilizers are recommended to enhance land suitability.  
Co-Authors Ade Firmansyah Tanjung Aji Bayu Permadi Aprilia, Risma Aprilian Hidayahsyah Aria Kekalih Ariffin, Ahmad Azmi Mohd Baehaqi Batubara, Jose Bin Roslan, Jumardi Binti Atun, Mazlinah Binti Julmohammad, Norliza Dahlan Darul Ilmi Eka Pandu Cynthia Eka Pandu Cynthia, Eka Pandu Eliana Emeliazola Emmia Tambarta Kembaren Fakhrezi, Muhammad Dzaki Febi Yanto Fithri Choirun Nisa Fitri Insani Fitri Insani Hafni Zahara Halim Akbar Hasyya Acika Zulfira Herwanto Herwanto Hesti Lestari Iis Afrianty Iswantir M Jufri Junaidi Junaidi Lawami, Reza Haya Mandalena Markarma, A. Mawardati MHD Ade Setiawan Mohd Shariff, Amir Husni Muhammad Abdillah Muhammad Fikry Muhammad Iqbal Maulana Muhammad Ridha Ramli Nadya, Dhifa Khairi Nasruddin Nazir, Alwis Nazruddin Safaat H Nazruddin Safaat H Nisrina Nurhayani Nurul Fatiara Nurul Huda Perengki Susanto Pizaini Pizaini Putra, Wahyu Eka Qomariah, Ismi Nurul Rahmiaty Ramadhani Ramayana Ranggayoni, Russy Repi Anggraini Rini Sekartini Russy Ranggayoni Sarah Nabila Shinta Ulfa Silfia Hanani Sisca Mediyanti Siti Ramadhani Siti Salmah Siti Zuhra Sri Wahyuni Suci Mahdianti Surya Agustian Suwanto Sanjaya Syarifah Mauli Masyitah Tjahjadi, Ricky Trinovita Andraini Usnawiyah Vilzati Yasinta Fadilla Yelfi Vitriani Yenggi Putra Dinata Yunita, Mahda Zakir, Supratman Zulfani Sesmiarni