International Journal of Science and Environment (IJSE)

Implementation of Software-Based Accounting Information Systems in MSMEs and its Effect on Smoothness of Internal Audit (Food sector MSMEs in Langkat Regency)

Laily Ramadhani, Jung Sen, Adi Harianto, Tony Honkley, Vina Winda Sari — Fri, 19 Sep 2025 00:00:00 +0000

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, including in Langkat Regency, where the food sector serves as a key economic pillar. A persistent challenge faced by these enterprises is the predominance of manual financial recordkeeping, which increases the risk of errors and complicates internal audits. This study aims to analyze the impact of software-based Accounting Information Systems (AIS) on the effectiveness of internal audits within food-sector MSMEs in Langkat Regency. The research employs an associative quantitative method, with a sample of 97 respondents selected through purposive sampling. Data were collected via questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The findings reveal that the implementation of software-based AIS has a positive and significant effect on the smooth execution of internal audits, as indicated by a t-statistic of 19.898 (greater than the critical value of 1.985) and a p-value of 0.000 (less than 0.05). Among the 95 valid respondents, 40% reported using accounting software and experiencing benefits such as improved accuracy in recordkeeping, timely financial reporting, and enhanced ease of internal auditing. The implications of this study underscore the importance of advancing digital accounting literacy, fostering local government support, and expanding access to affordable software solutions to strengthen transparency and competitiveness among food-sector MSMEs.

The Influence of Financial Literacy, E-Money, Consumptive Lifestyle and Financial Distress on Gen Z's Personal Financial Management Behavior with Mental Accounting as a Moderation Variable

Enggar Nursasi, Risma Handayani Istiqomah, Benita Rahmania — Fri, 19 Sep 2025 00:00:00 +0000

This study investigates the influence of financial literacy, e-money usage, consumptive lifestyle, and financial distress on financial management behavior, with mental accounting as a moderating variable. The research was motivated by the growing challenges faced by individuals in managing personal finances amidst digitalization and increased consumption patterns. Using a quantitative approach, data were collected through surveys and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that financial literacy, e-money, and consumptive lifestyle have a significant positive effect on financial management behavior, while financial distress shows no significant influence. Furthermore, mental accounting strengthens the effect of financial literacy on financial management, indicating its crucial role in shaping rational decision-making. These findings highlight the importance of improving financial knowledge and self-regulation in the digital economy era. The study provides both theoretical contributions and practical implications for enhancing financial behavior

The Effect of Intellectual Capital on Financial Performance through Competitive Advantage as an Intervening Variable (Empirical Study on the Banking Industry Listed on the IDX 2025)

Widy Hastuty HS, Amin Hou, Duffin Duffin, Laily Ramadhani, Dominggus Sijauta — Fri, 19 Sep 2025 00:00:00 +0000

This study aims to analyze the effect of Intellectual Capital on Financial Performance with Competitive Advantage as a mediating variable in banking companies listed on the Indonesia Stock Exchange for the period 2022-2024. The research method used is quantitative with a population of 42 banking issuers, while the sample is determined by purposive sampling so that 11 issuers meet the criteria. Secondary data in the form of annual reports were obtained from the official websites of each bank and the Indonesia Stock Exchange. The analysis technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that Intellectual Capital has a positive and significant effect on Financial Performance, Intellectual Capital has a positive and significant effect on Competitive Advantage, and Competitive Advantage has a positive and significant effect on Financial Performance. In addition, Intellectual Capital also has an indirect positive effect on Financial Performance through Competitive Advantage as a mediating variable. These findings indicate that strengthening Intellectual Capital can increase competitive advantage which in turn encourages operational efficiency and financial performance of banks.

The Role of Religiosity In Mediating The Effect of Job Satisfaction On Organizational Citizenship Behavior (OCB)

Ardiansyah Ardiansyah, Rizkha Maulana, Rita Andhini — Sun, 26 Oct 2025 00:00:00 +0000

This study investigates how religiosity influences job satisfaction in relation to organizational citizenship behavior (OCB). A quantitative method was employed, involving one hundred permanent employees from various organizations. Data were collected using a five-point Likert scale questionnaire. Structural Equation Modeling (SEM-PLS) was used for analysis. The results indicate that religiosity significantly affects job satisfaction, job satisfaction significantly affects OCB, and religiosity partially mediates the relationship between job satisfaction and OCB. This study affirms that religiosity plays an important role in fostering positive employee behavior in Indonesia.

The effect of marinated duck meat using turmeric with modified cassava flour as an encapsulant

Harvey Febrianta, Anis Usfah Prastujati, Dave Mangindaan — Mon, 22 Sep 2025 00:00:00 +0000

Duck meat is a type of food that is quite popular in the public because the texture of the meat is quite soft and tastes delicious. The availability of duck meat is quite a lot at a very affordable price. Lipid components in duck meat are easily damaged due to oxidation and caused by pathogenic bacteria, so it is necessary to maintain the quality with the addition of turmeric which is encapsulated in modified cassava flour. The research process was carried out by marinating duck meat with turmeric coated in modified cassava flour as an encapsulant (TMC), then the meat was stored at a chilling temperature of 36°F for 8 days. The test parameters including moisture, pH value, peroxide value (PV), and sensory. The treatments observed consisted of control (SA), duck meat marinated with 2% TMC (SB), duck meat marinated with 4% TMC (SC), duck meat marinated with 6% TMC (SD). The results observed that moisture, pH value, peroxide value (PV) with a shelf life of up to 8 days had a significant interaction (P<0.05). This study concluded that TMC was able to inhibit oxidative damage without degrading the sensory quality in duck meat stored for 8 days at chilling temperature 36°F.

Keywords: Duck meat, encapsulation, marination, modified cassava flour, turmeric.

The Influence of Digital Storytelling, Local Cultural Authenticity, And Social Media Content Quality On UMKM Product Purchase Decisions In Sampit City

Wahyuni Wahyuni, Andri Riyadi, Muamar Muamar — Mon, 22 Sep 2025 00:00:00 +0000

This study aims to analyze the influence of Digital Storytelling, Local Cultural Authenticity, and Social Media Content Quality on MSME Product Purchasing Decisions in Sampit City, East Kotawaringin Regency, Central Kalimantan Province. The background of this study is based on the phenomenon of the increasing role of digital media in marketing local products, amidst the strong current of globalization and penetration of information technology. Although studies on digital marketing have developed, the integration of local cultural aspects in MSME digital storytelling strategies in the region is still rarely discussed. This study uses a quantitative approach with a survey method of 150 respondents or consumers of MSME products in Sampit City. Data were collected through a Likert scale questionnaire (1–4) and analyzed using multiple linear regression using SPSS 26. The results show that digital storytelling, local cultural authenticity, and social media content quality have a significant influence on consumer purchasing decisions. The contribution of this study lies in the integration of local culture in digital marketing strategies that are still rarely studied. Therefore, these findings provide theoretical contributions by strengthening the integration of digital marketing concepts based on local wisdom, as well as practical implications for MSMEs in designing more effective marketing strategies.

The Active Judge System in the Adversary Model: Prospects for Its Application in Indonesia

Aloysius Wisnubroto, Frisca Regina Ferreira Lay, Yohana Margareth Soumokil — Tue, 23 Sep 2025 00:00:00 +0000

This article examines the feasibility of adopting an active judge system within Indonesia’s adversarial model of criminal procedure. Traditionally, adversarial systems emphasize the passive role of judges as neutral arbiters between prosecution and defense, while inquisitorial systems permit judges to play an active role in fact-finding. Indonesia, rooted in the civil law tradition, has developed a hybrid legal culture that incorporates both adversarial and inquisitorial elements, particularly through its emphasis on the pursuit of material truth (kebenaran materiil). By employing a normative juridical method, this study explores whether the active judge system is compatible with Indonesia’s legal framework and constitutional guarantees of fair trial. The findings suggest that while a fully adversarial approach may not align with Indonesia’s legal tradition, a modified model that balances judicial impartiality with active engagement in fact-finding could enhance substantive justice. However, risks of bias, abuse of power, and violations of due process must be mitigated through clear procedural safeguards and judicial ethics. This article concludes that Indonesia could realistically adopt a hybrid adversarial model with inquisitorial elements, allowing for a proportionate active role of judges in ensuring justice and material truth.

Public Relations Strategies in Building Brand Awareness at CV. Borong Persada

Elyana Putri Nazalia, Gravela Melleyuandita Annisa — Mon, 27 Oct 2025 00:00:00 +0000

Public relations strategy is a program plan or steps that play a major role in building Brand awareness. CV Borong Persada is a company engaged in the field of construction and procurement of goods and services. Its main focus is to cooperate with various government agencies related to the procurement of goods and services. This study aims to determine and obtain a descriptive picture of Public relations strategies in building Brand awareness. This research uses the concept of Public relations mix strategy from the development of Thomas L. Harris, namely the Public relations mix strategy consisting of PENCILS components. Information collection techniques are in-depth interviews, observations, literature studies and other data sources. Using the post-positivist paradigm and descriptive qualitative approach, the results showed that CV Borong Persada successfully implemented PENCILS and received a positive response from the public, but there needs to be a more presentative and planned Public relations strategy in order to gain greater power and increase Brand awareness of this company. This study contributes to the existing knowledge on Public relations and Brand awareness, as well as providing practical insights for organizations looking to improve their brand reputation.

Planning of Sharing Wall At Iup Boundaries As A Strategy For Coal Conservation And Compliance With Mining Regulations

Arie Kurniawan, Eddy Ibrahim, Taufik Toha, Rahmat Wahyudi Putra — Mon, 27 Oct 2025 00:00:00 +0000

Coal mining activities in adjacent Mining Business Permit (IUP) areas often face technical challenges at pit boundaries. Conventional double-wall pit designs generally lead to pit losses at border zones, increased overburden volume, and higher stripping ratios, resulting in reduced mining efficiency and suboptimal utilization of coal reserves. Meanwhile, Indonesian mining regulations—Law No. 3 of 2020 in conjunction with Law No. 4 of 2025, Government Regulation No. 96 of 2021, and Ministerial Decree of Energy and Mineral Resources (Kepmen ESDM) No. 1827 K/30/MEM/2018—emphasize the obligation to conserve mineral and coal resources through efficient and optimal mine planning. This study aims to evaluate the planning of sharing wall (joint boundary slope mining) at IUP boundaries as a strategy for coal conservation and regulatory compliance. The research methods include analyzing existing double-wall designs, developing an alternative sharing wall model, recalculating overburden volume, coal reserves, stripping ratio, and pit loss potential, and assessing technical results against conservation regulations. The case study was conducted at the boundary of PT Merapi Energy Coal’s IUP in Lahat Regency, South Sumatra. The analysis results show that implementing the sharing wall design results in a 70 million bcm deviation in overburden volume, an increase in stripping ratio from 5.39 to 5.94 bcm/ton, and an additional 11.8 million tons of recovered reserves compared to the double-wall design. This strategy supports resource conservation principles as stipulated in Kepmen ESDM No. 1827 K/30/MEM/2018, particularly regarding pit loss reduction and coal recovery optimization. Therefore, sharing wall planning not only enhances technical and economic efficiency but also strengthens compliance with national mining conservation regulations.

The Influence of Job Satisfaction, Organizational Commitment and Coworker Support On The Organizational Citizenship Behavior of Employees At Bina Mitra Insani Yogyakarta

Astrid Ayu Rahma Putri, Ignatius Soni Kurniawan, Tri Ratna Purnamarini — Tue, 28 Oct 2025 00:00:00 +0000

This study uses a quantitative approach with a causal research design. The main objective is to determine the effect of job satisfaction, organizational commitment, and coworker support on the Organizational Citizenship Behavior (OCB) of employees at Bina Mitra Insani Yogyakarta. The research population consists of all employees at Bina Mitra Insani. Due to the relatively limited number of employees, a saturated sample technique was used, meaning that all members of the population were included as respondents. Data were collected using a questionnaire with a five-point Likert scale, supplemented by a literature review to support the theoretical basis. The variables in this study included job satisfaction (X1), organizational commitment (X2), coworker support (X3), and OCB (Y). Validity was tested using item-total correlation, while reliability was tested using Cronbach's Alpha. Data analysis was performed using multiple linear regression, with stages of classical assumption testing, F-test for simultaneous effects, and t-test for partial effects

Sustainable Tourism As A Catalyst For Achieving Sdgs In Indonesia

Dicky Satria Ramadhan, Tri Wahyu Yuliani; Asyifa Nur Laely Munawaroh — Tue, 04 Nov 2025 00:00:00 +0000

Sustainable tourism plays a strategic role as a catalyst for achieving the Sustainable Development Goals (SDGs) in Indonesia, particularly in promoting economic growth and decent work. This study analyzes the impact of several factors namely, the number of tourists, tourism investment, tourism foreign exchange, and the average length of tourist stays on the achievement of the SDGs in Indonesia. It utilizes secondary data from the Central Bureau of Statistics and the Ministry of Tourism and Creative Economy, covering the period from 2000 to 2023. The data analysis employs multiple linear regression, along with classical assumption testing and statistical hypothesis testing. The results indicate that both the number of tourists and domestic tourism investment positively influence the achievement of the SDGs in Indonesia. This suggests that sustainable tourism development can create decent jobs and enhance the income of local communities. Moreover, tourism has the potential to drive regional economic growth, which can subsequently contribute to national economic growth

The Environment As A Legal Subject: A Post- Humanist Philosophical Perspective

Hyronimus Rhiti — Fri, 31 Oct 2025 00:00:00 +0000

The accelerating ecological crisis and the persistent anthropocentric orientation of legal systems have revealed significant limitations in traditional jurisprudence. Environmental degradation, climate change, and biodiversity loss underscore the urgency of rethinking legal frameworks that historically prioritize human interests over the rights and integrity of ecosystems. This study aims to explore the concept of the environment as a legal subject through the lens of post-humanist philosophy, emphasizing the ethical, ontological, and legal rationales for extending subjectivity beyond human entities. The research employs a philosophical and conceptual method, critically analyzing the theoretical foundations of legal subjectivity, post-humanist thought, and the moral standing of non-human entities. It synthesizes insights from legal philosophy, environmental ethics, and jurisprudence to construct a coherent framework for recognizing ecological systems as holders of rights within legal orders. The findings indicate that post-humanist philosophy provides a robust conceptual justification for acknowledging ecosystems as legal subjects. By decentering humans and emphasizing relationality among all living and non-living entities, law can be reoriented to protect the intrinsic value of nature, promote ecological sustainability, and ensure intergenerational justice. The study also identifies practical pathways for integrating ecological subjectivity into legal systems, including through the appointment of legal guardians for ecosystems and the adoption of rights-based frameworks in constitutional and statutory law. This research contributes to the theoretical discourse on environmental jurisprudence by offering a normative and philosophical basis for expanding the notion of legal subjectivity. It is expected to guide policymakers, scholars, and legal practitioners in developing laws that recognize the environment not merely as an object but as an active participant in legal and ethical frameworks.

Wellness Tourism: Utilizing the Slopes of Mount Welirang for Forest Healing Based on Community-Based Tourism

Tue, 04 Nov 2025 00:00:00 +0000

This study is one of the studies that examines CBT as an approach to developing wellness tourism, the potential of the slopes of Mount Welirang that can be used for forest healing and marketing using the 5P concept (Product, Price, Place, Promotion, and People). The method used in this study is a qualitative method based on Community Based Tourism (CBT). Data collection was carried out using focus group discussion (FGD) techniques, interviews, observation, and documentation studies. Data analysis techniques used an interactive model on the application of Community Based Tourism (CBT) implemented in the development of forest healing on the slopes of Mount Welirang. The results of the study are as follows: 1) The development of forest healing with the application of Community-Based Tourism (CBT) is based on three pillars, namely community empowerment, ecological conservation, and sustainable community innovation. 2) The potential of the slopes of Mount Welirang lies in its geological and topographical foundations, biodiversity as natural medicine, amd sencory stimulation. 3) Marketing using the 5P concept. The main products offered are the development of forest healing destinations that include forest-based healing activities, integrated tourism packages, and educational added value. Price refers to a value-based pricing approach. Place focuses on the slopes of Mount Welirang as the main object. Promotion is carried out using a digital approach based on transformational narratives. People focuses on the community, which is at the center of the overall forest healing development on the slopes of Mount Welirang.