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All Journal World Psychology Journal Markcount Finance Journal of Selvicoltura Asean Research Psychologie, Orientation et Conseil Journal of Tecnologia Quantica Techno Agriculturae Studium of Research Journal of Social Entrepreneurship and Creative Technology Journal of Humanities Research Sustainability
Reyes, Maria Clara
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Physics Social Sciences Other

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Green Accounting and Sustainable Finance: The Role of Tax Incentives Kurniati, Nia; Santos, Luis; Reyes, Maria Clara
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2136

Abstract

Green accounting and sustainable finance have emerged as critical tools for promoting environmental sustainability and economic growth. Tax incentives are increasingly recognized as a key mechanism to encourage businesses to adopt green accounting practices and invest in sustainable projects. However, the effectiveness of tax incentives in driving sustainable finance remains underexplored, particularly in developing economies where environmental regulations are still evolving. This study aims to examine the role of tax incentives in promoting green accounting and sustainable finance, providing insights into how fiscal policies can support environmental sustainability. A quantitative research design was employed, utilizing data from 200 companies in Indonesia. Multiple regression analysis was used to analyze the relationship between tax incentives, green accounting practices, and sustainable finance indicators, such as green investments and carbon footprint reduction. The findings reveal that tax incentives significantly enhance green accounting practices and sustainable finance. Companies benefiting from tax incentives reported higher levels of green investments and greater reductions in carbon emissions. The study also found that firm size and industry type moderate this relationship, with larger firms and those in environmentally sensitive industries showing stronger responses to tax incentives. This study highlights the importance of tax incentives in driving green accounting and sustainable finance. The results suggest that policymakers should design targeted tax policies to encourage businesses to adopt environmentally sustainable practices and contribute to global sustainability goals.
The Impact of Meditation on Brain Structure Changes and Cognitive Function in Young Adults Santos, Luis; Reyes, Maria Clara; Malik, Fatima; Iqbal, Kiran; Nampira, Ardi Azhar
World Psychology Vol. 4 No. 1 (2025)
Publisher : Sekolah Tinggi Agama Islam Al-Hikmah Pariangan Batusangkar, West Sumatra, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/wp.v4i1.811

Abstract

Meditation has gained significant attention for its potential to enhance cognitive function and promote mental well-being. Previous studies have suggested that meditation can lead to structural changes in the brain, particularly in regions associated with attention, memory, and emotional regulation. However, the precise impact of meditation on brain structure and cognitive function in young adults remains underexplored. This study aims to investigate the effect of regular meditation practice on brain structure changes and cognitive function in young adults. A mixed-methods approach was employed, including structural magnetic resonance imaging (MRI) to assess brain changes and cognitive function assessments, such as attention, memory, and executive function tests, conducted before and after a 12-week meditation intervention. The results showed significant increases in gray matter density in areas related to attention and emotional regulation, including the prefrontal cortex and hippocampus. Cognitive testing revealed improvements in attention, working memory, and cognitive flexibility. These findings suggest that meditation can induce structural changes in the brain that enhance cognitive function, particularly in domains critical for academic and personal development. The study concludes that meditation can be an effective practice for promoting cognitive health and supporting brain development in young adults, highlighting its potential as a non-invasive intervention for cognitive enhancement.
Community-Based Forest Management: Challenges and Opportunities in Tropical Asia Reyes, Maria Clara; Flores, Josefa; Fernandez, Carlos
Journal of Selvicoltura Asean Vol. 1 No. 5 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jsa.v1i5.1668

Abstract

Community-based forest management (CBFM) has gained prominence as a strategy for sustainable forest governance in tropical Asia. This approach seeks to empower local communities, enhance biodiversity conservation, and improve livelihoods. However, the implementation of CBFM faces numerous challenges that can hinder its effectiveness. This research aims to identify the key challenges and opportunities associated with CBFM in tropical Asia. The study seeks to provide insights into the factors influencing successful implementation and to highlight best practices that can enhance community engagement in forest management. A mixed-methods approach was employed, combining qualitative interviews with community members, local officials, and NGOs, along with quantitative surveys of forest management practices. Case studies from selected countries in tropical Asia were analyzed to identify common themes and variations in CBFM implementation. Findings reveal that while CBFM has the potential to improve forest sustainability and empower communities, challenges such as inadequate capacity, lack of financial resources, and conflicting interests among stakeholders persist. Opportunities for enhancing CBFM include strengthening local governance structures, improving access to technology, and fostering partnerships with NGOs and government agencies. The study concludes that addressing the challenges of CBFM is essential for its success in tropical Asia. By leveraging the identified opportunities, stakeholders can enhance community participation and promote sustainable forest management. This research underscores the importance of an integrated approach that combines local knowledge with external support to achieve effective CBFM outcomes.
Blockchain and Intellectual Property Rights: Implications for Creativepreneurs Wijaya, Wijaya; Reyes, Maria Clara; Gonzales, Samantha
Journal of Social Entrepreneurship and Creative Technology Vol. 2 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jseact.v2i2.2051

Abstract

The rapid growth of blockchain technology has raised significant interest across various sectors, including intellectual property (IP) management. In the creative industries, where intellectual property rights (IPRs) are pivotal, blockchain offers a promising solution for ensuring the protection, tracking, and transfer of creative works. With the increasing prevalence of digital content, creativepreneurs face complex challenges related to the ownership and distribution of their creations. Blockchain’s decentralized, transparent, and immutable features make it a potential game-changer in addressing these challenges. This research aims to examine the implications of blockchain technology on intellectual property rights for creativepreneurs. It explores how blockchain can facilitate better protection, enforcement, and monetization of IP assets in the creative industries. A qualitative research approach is employed, utilizing case studies of creativepreneurs who have implemented blockchain solutions in their IP management practices. Interviews with industry experts and stakeholders are also conducted to gather insights into the practical application and effectiveness of blockchain for IP protection. The study reveals that blockchain can enhance IP protection by providing verifiable records of ownership and transactions, reducing the risk of counterfeiting and infringement. Creativepreneurs also report improved trust and efficiency in licensing agreements, ensuring fair compensation for their work.
The Role of Subcultures in Defining Urban Identities Hidayat, Rahmat; Santos, Luis; Reyes, Maria Clara
Journal of Humanities Research Sustainability Vol. 1 No. 5 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jhrs.v1i5.1786

Abstract

identities is often overlooked in urban studies, which place more emphasis on mainstream culture. Purpose. This study aims to identify and analyze how subcultures affect urban identity, especially in the context of social interaction and public policy in the city of Padang.   Method. The research uses a qualitative approach with case studies, involving in-depth interviews and participatory observations. Results. The results show that subcultures have a significant influence in shaping urban identity through cultural expression, social participation, and more inclusive urban policies. Subcultures not only enrich the visual and aesthetic dimensions of cities, but they also play an important role in creating more welcoming and participatory public spaces.   Conclusion. This study concludes that subcultures can be a strategic component in more sustainable and adaptive urban planning, albeit with limitations in scope and research methods that need to be further developed.
Beyond Symptom Reduction: The Role of Mindfulness-Based Lifestyle Interventions in Cultivating Flourishing and Psychological Capital in Urban Populations Santos, Luis; Reyes, Maria Clara; Khan, Ali
Research Psychologie, Orientation et Conseil Vol. 2 No. 5 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/rpoc.v2i5.2297

Abstract

Urban populations often face high levels of stress, anxiety, and burnout, which can negatively affect their overall well-being. While mindfulness-based interventions (MBIs) have been widely studied for their effectiveness in reducing symptoms of mental health disorders, less attention has been paid to their potential in fostering positive psychological outcomes such as flourishing and psychological capital. Flourishing, characterized by life satisfaction, meaning, and engagement, alongside psychological capital, which includes hope, resilience, self-efficacy, and optimism, are essential for long-term well-being and adaptive functioning. This study aims to explore the role of mindfulness-based lifestyle interventions (MBLIs) in cultivating flourishing and psychological capital among urban populations, beyond the reduction of negative symptoms. The research utilized a mixed-methods design, involving pre- and post-assessments using the Flourishing Scale, Psychological Capital Questionnaire, and qualitative interviews. A sample of 100 urban residents participated in an 8-week MBLIs program. Results indicated significant improvements in flourishing (mean increase of 1.2 points) and psychological capital (mean increase of 1.2 points). Participants reported higher levels of self-efficacy, optimism, and emotional resilience. In conclusion, mindfulness-based interventions can serve as a valuable tool in enhancing psychological resilience and well-being, particularly in urban populations, supporting long-term mental health and flourishing.
Quantum Machine Learning for Drug Discovery: Accelerating the Simulation of Molecular Hamiltonians on Noisy Intermediate-Scale Quantum (NISQ) Devices Santos, Luis; Reyes, Maria Clara; Gonzales, Samantha; Anurogo, Dito
Journal of Tecnologia Quantica Vol. 2 No. 4 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/quantica.v2i5.2796

Abstract

Drug discovery increasingly relies on accurate simulation of molecular Hamiltonians, yet classical computational methods face exponential scaling barriers when modeling complex quantum systems. Recent advances in quantum machine learning (QML) and the availability of Noisy Intermediate-Scale Quantum (NISQ) devices offer new opportunities to accelerate molecular simulation despite hardware noise and qubit limitations. This study aims to evaluate the effectiveness of QML-based variational algorithms in improving the efficiency and accuracy of Hamiltonian simulation for drug-relevant molecules on NISQ platforms. A hybrid quantum–classical methodology was employed, combining variational quantum eigensolvers, noise-aware circuit optimization, and supervised learning models trained to predict energy landscapes. Experimental simulations were performed using IBM-Q and Rigetti NISQ architectures, supported by classical benchmarks for validation. The results demonstrate that QML-enhanced variational circuits significantly reduce computational depth while maintaining competitive accuracy compared to classical methods, particularly for medium-sized molecular systems. The findings also reveal that noise-adaptive training improves algorithm robustness, enabling more reliable energy estimation under realistic quantum noise conditions. The study concludes that QML provides a promising pathway for accelerating early-stage drug discovery by enabling efficient molecular Hamiltonian simulation on current-generation quantum hardware. Further integration of error mitigation and scalable QML frameworks will be essential for future advancements.
Surpassing the Standard Quantum Limit in Force Sensing via Squeezed Light Injection in a Cavity Optomechanical System Jun, Wang; Mei, Chen; Reyes, Maria Clara
Journal of Tecnologia Quantica Vol. 2 No. 5 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/quantica.v2i5.3195

Abstract

The Standard Quantum Limit (SQL) sets a fundamental barrier on the precision of force sensing due to quantum fluctuations. Surpassing this limit is crucial for advancing the sensitivity of force sensors, especially in applications like gravitational wave detection and quantum metrology. This study explores the potential of squeezed light injection into cavity optomechanical systems to surpass the SQL in force sensing. The main objective is to develop a method that enhances the precision of force measurements by leveraging quantum squeezing, thereby reducing quantum noise in one quadrature of the light field. The research employs both theoretical modeling and experimental techniques to study the effects of squeezed light on the force sensitivity of a cavity optomechanical system. The system was tested with varying squeezing levels and optomechanical coupling strengths. Force sensitivity was measured using a heterodyne detection setup, with the results compared to the SQL. The findings demonstrate that force sensitivity can indeed surpass the SQL by utilizing squeezed light, with a significant improvement in precision observed at higher squeezing levels. At 12 dB of squeezing, the system achieved a sensitivity of 3.1 × 10?¹³ N/?Hz, well below the SQL. This research confirms that squeezed light injection, combined with optimized optomechanical coupling, is a viable technique for quantum-enhanced force sensing.  
A GIS-BASED DECISION SUPPORT SYSTEM FOR SUSTAINABLE LAND USE PLANNING AND CLIMATE CHANGE ADAPTATION IN THE BRANTAS RIVER WATERSHED Hakim, Dani Lukman; Santos, Luis; Reyes, Maria Clara
Techno Agriculturae Studium of Research Vol. 2 No. 3 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/agriculturae.v2i3.2522

Abstract

The Brantas River Watershed, a vital socio-economic region in East Java, Indonesia, faces escalating environmental pressures from unplanned urbanization and intensive agriculture. These challenges are exacerbated by climate change, leading to increased land degradation, soil erosion, and severe flood events, which threaten the watershed’s long-term sustainability and the livelihoods of millions. This study aimed to develop and validate a Geographic Information System (GIS)-based Decision Support System (DSS) to aid policymakers in formulating integrated, evidence-based strategies for sustainable land use planning and climate change adaptation within this critical watershed. The DSS was constructed by integrating a multi-criteria evaluation (MCE) framework within a GIS environment. Key geospatial datasets (land cover, soil type, slope, rainfall projections) were weighted using the Analytical Hierarchy Process (AHP). The system models land suitability and vulnerability to environmental hazards under various climate change scenarios. The developed DSS successfully generated high-resolution maps identifying priority zones for conservation, reforestation, and sustainable development. The model revealed that 22% of the upper watershed area is at high risk of landslides under projected rainfall patterns. The optimized land use plan proposed by the DSS demonstrated a potential to reduce surface runoff by up to 35%, significantly mitigating flood risk. The GIS-based DSS is a powerful and effective tool for integrated watershed management. It provides a dynamic, scientifically-grounded platform for strategic planning, enabling policymakers to balance ecological protection with socio-economic needs and enhance the climate resilience of the Brantas River Watershed.
Co-Authors Dito Anurogo, Dito Fernandez, Carlos Flores, Josefa Gonzales, Samantha Iqbal, Kiran Khan, Ali Malik, Fatima Mei, Chen Nampira, Ardi Azhar Nia Kurniati Rahmat Hidayat Santos, Luis Wang Jun WIJAYA WIJAYA, WIJAYA