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All Journal Jurnal Informatika dan Teknik Elektro Terapan Economics, Business, Accounting & Society Review
Wellem, Karmila Alamsyah
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Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Integrating Economic, Environmental, and Social Dimensions: A Green Accounting Framework for Local Food-Based MSMEs Hidayat, Muhammad Fery; Supriyadi, Supriyadi; Wellem, Karmila Alamsyah
Economics, Business, Accounting & Society Review Vol. 4 No. 3 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i3.267

Abstract

This study aims to develop and validate a Green Accounting Model designed to strengthen the capacity of local food-based micro, small, and medium enterprises (MSMEs) in South Konawe Regency to support sustainable economic development and regional food security. The model was created through a combination of Research and Development (R&D) and Participatory Action Research (PAR), ensuring both methodological rigor and active engagement of MSME actors throughout the research process. Data were collected using surveys, interviews, focus group discussions (FGDs), participatory observation, and model trials with five selected MSMEs representing diverse food sectors. Initial findings reveal that MSMEs predominantly relied on simple cash inflow–outflow records and lacked systematic documentation of environmental costs, resource use, and social contributions. The proposed Green Accounting Model integrates economic, environmental, and social components into a modular and user-friendly structure. After expert validation and revision, the model was tested in the field over one month. The results show a substantial improvement in MSME recordkeeping capacity, indicating an effectiveness level of 78.2%. Qualitative insights further demonstrate enhanced sustainability awareness, routine documentation practices, and increased attention to resource efficiency. User perception scores averaged 86.2%, reflecting strong acceptance and the potential for long-term adoption. The findings confirm that a contextually adapted, simple, and integrative accounting tool can effectively bridge the gap between sustainability principles and daily MSME operations. Research implications include opportunities for broader model adoption across MSME sectors, integration into local sustainability policies, and further digitalization to enhance accessibility and impact.
A WEB BASED 8-PUZZLE EDUCATIONAL GAME FOR RECOGNIZING SULAWESI’S ENDEMIC ANIMALS USING THE BFS ALGORITHM Muchtar, Mutmainnah; Wellem, Karmila Alamsyah
Jurnal Informatika dan Teknik Elektro Terapan Vol. 13 No. 3S1 (2025)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jitet.v13i3S1.8092

Abstract

The advancement of AI (artificial intelligence) has provided new opportunities to enhance learning through interactive digital media. This study presents the development of a web based 8-Puzzle educational game designed to introduce Sulawesi’s endemic animals using the BFS (Breadth First Search) algorithm. The system was developed using HTML, CSS, and JavaScript, and tested in a web browser environment on Windows 11. The waterfall method was applied during system development. Black-box testing ensured that all functions, such as shuffle, reset, navigation, and information display, operated correctly. Performance evaluation was carried out on 12 puzzle configurations, measuring solution steps, nodes expanded, and execution time. The results show that the BFS algorithm effectively solved all puzzles with optimal accuracy, producing solution times ranging from 1 ms to 140 ms depending on puzzle complexity. This research demonstrates how AI algorithms can be integrated into educational games to promote both problem solving skills and environmental awareness.
Co-Authors Hidayat, Muhammad Fery Mutmainnah Muchtar Supriyadi Supriyadi