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All Journal World Psychology Journal Markcount Finance Journal of Selvicoltura Asean 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 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.
Co-Authors Fernandez, Carlos Flores, Josefa Gonzales, Samantha Iqbal, Kiran Malik, Fatima Nampira, Ardi Azhar Nia Kurniati Rahmat Hidayat Santos, Luis WIJAYA WIJAYA, WIJAYA