Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Review of Management, Accounting, and Business Studies Journal of Early Childhood Education Perspectives (JECEP)
Tika Pustika Fersari
Puskesmas Pangkalbalam Kota Pangkalpinang
Arts Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Neuroscience Social Sciences Other

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Integration of Health Education and Character Building in Children through Ecoliteracy Learning: A Multiple Case Study in Early Childhood Education Tika Pustika Fersari; Amirrudin Muhammad
Journal of Early Childhood Education Perspectives Vol. 1 No. 2 (2025): Journal of Early Childhood Education Perspectives
Publisher : Lia Center of Research and Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64850/jecep.v1i2.159

Abstract

This research examines ecoliteracy-based learning practices that integrate health education and character building in Early Childhood Education settings using a qualitative multiple case study approach. The research uses a qualitative approach with a multiple case study design conducted in three Early Childhood Education institutions in the city of Pangkalpinang, Bangka Belitung Islands Province. Data were collected through participatory observation, in-depth interviews with teachers and parents, as well as document studies, and then analyzed using thematic analysis assisted by NVivo. Research results indicate that ecoliteracy implementation in Early Childhood Education is manifested through three principal patterns: routine-based habituation, narrative-reflective learning and participatory experiential activities. Collectively, these three approaches demonstrate how ecological awareness, clean and healthy lifestyle practices, and holistic character development are meaningfully integrated in children’s daily learning experiences. In addition to increasing environmental awareness, ecoliteracy-based learning also contributes to strengthening values of responsibility, discipline, empathy, and cooperation in young children. The findings position ecoliteracy as an integrative pedagogical approach relevant to sustainability, health, and character education, with implications for educators and policymakers in developing sustainability-oriented early childhood learning.
Environmental accounting in medical waste management from a Pangkalbalam Community Health Center Tika Pustika Fersari; Vipul Kumar Gautam; Jaya Gautam
Review of Management, Accounting, and Business Studies Vol. 7 No. 1 (2026): Accepted Issue
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v7i1.7391

Abstract

This research examines the implementation of environmental accounting in medical waste management at a non-inpatient primary healthcare facility, namely the Pangkalbalam Community Health Center in Pangkalpinang City, Indonesia. Despite increasing regulatory pressure on healthcare institutions to manage environmental impacts, the integration between waste management practices and accounting systems remains underexplored, particularly at the primary care level. This research aims to analyze how environmental costs are identified, recognized, measured, presented, and disclosed within the context of medical waste management. A qualitative approach was employed, combining direct observation, document analysis, and in-depth interviews with key informants, including sanitation staff and financial officers. The findings reveal that while operational waste management practices are generally implemented in compliance with regulatory requirements, environmental accounting remains partial, fragmented, and predominantly administrative. Environmental costs are recognized and measured but not systematically classified or disclosed as distinct accounts, resulting in limited cost visibility and weak support for decision-making. Furthermore, the cost structure is predominantly reactive, characterized by internal failure costs, with minimal integration of prevention and detection mechanisms. This research demonstrates that environmental accounting practices in non-inpatient primary healthcare facilities are not merely underdeveloped but structurally distinct, shaped by limited institutional capacity and relatively low external pressures. Consequently, accounting practices remain cash-based, administrative, and weakly integrated into strategic management. These findings highlight the need for more integrated, transparent, and proactive environmental accounting frameworks to support sustainability in primary healthcare settings.
Co-Authors Amirrudin Muhammad Jaya Gautam Vipul Kumar Gautam