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All Journal Jurnal Pendidikan Akuntansi (JPAK) Tintamas: Jurnal Pengabdian Indonesia Emas
Salsabilla Siti Mustafiah
Universitas Negeri Semarang
Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health

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Determinasi Institusional terhadap Pengungkapan Modal Intelektual Digital pada Perguruan Tinggi Berperingkat Unirank di Indonesia Tri Ambar Sari; Nurdian Susilowati; Christine Natalia Dewi; Salsabilla Siti Mustafiah; Vinata Puswita Sari
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 3 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study aims to analyze the influence of institutional determination on the level of digital intellectual capital disclosure in state universities that are included in the UniRank ranking in Indonesia. In the digital era and information disclosure, the disclosure of intellectual capital (ICD) through official websites is an important indicator of institutional transparency and competitiveness. This study uses a quantitative approach with the type of associative research and total sampling of 28 state universities included in UniRank 2025. Secondary data were collected through documentation studies and analyzed using multiple linear regression with the help of SPSS. The results of the study showed that organizational complexity, internationalization, and institutional status did not have a positive effect on ICD. In fact, internationalization and the status of universities have a significant negative effect. These findings suggest that global presence and high status are not necessarily in line with a commitment to strategic information disclosure. The disclosure of intellectual capital in many universities is still symbolic and has not yet become part of an integrated institutional strategy. Therefore, clear regulations and a strong culture of transparency are needed to encourage more accountable and sustainable management of digital information.
Penerapan teknologi rocket stove sebagai solusi pengelolaan sampah ramah lingkungan di Desa Mergowati, Kecamatan Kedu, Kabupaten Temanggung Christofel Natanael Butar Butar; Fahrezi Abdan Al Ghifary; Muhammad Wijdan Nabil; Regeng Dwi Raharjo; Salsabilla Siti Mustafiah; Adysha Citra Maharani; Norra Sefia; Evi Juliani Ayu Pratiwi; Riska Deviana; Handayani Agustina; Asih Marlina; Mohammad Aulia Rachman; Wahyanto Wahyanto
Tintamas: Jurnal Pengabdian Indonesia Emas Vol. 2 No. 3 (2025): Tintamas: Jurnal Pengabdian Indonesia Emas
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/tintamas.v2i3.2272

Abstract

Waste management remains a major issue in Indonesia, particularly in rural areas, where open burning is common. This practice contributes to environmental pollution and increases the risk of community health problems. The UNNES GIAT 12 program implemented rocket stove technology in Mergowati Village, Kedu Subdistrict, Temanggung Regency, as an environmentally friendly and sustainable approach to organic waste management. This research-based community service initiative evaluated the effectiveness of rocket stoves in reducing organic waste volume, lowering potential environmental and health impacts, and promoting their use as a community-based alternative energy source. The program applied a Participatory Action Research (PAR) approach, involving residents and village officials in needs identification, stove construction, operational training, and evaluation. Results showed that the rocket stove reached an average temperature of 615°C within 13 minutes, reduced waste volume by up to 90%, and significantly decreased smoke emissions compared to open burning. The remaining ash can be reused as organic fertilizer, adding value to local agriculture. Most residents perceived the technology as easy to operate, safer, and feasible for sustained use.
Co-Authors Adysha Citra Maharani Asih Marlina Christine Natalia Dewi Christofel Natanael Butar Butar Evi Juliani Ayu Pratiwi Fahrezi Abdan Al Ghifary Handayani Agustina Mohammad Aulia Rachman Muhammad Wijdan Nabil Norra Sefia Nurdian Susilowati Regeng Dwi Raharjo Riska Deviana Tri Ambar Sari Vinata Puswita Sari Wahyanto Wahyanto