Proceedings of International Conference on Economics, Business, and Economic Education

Mass Media Pressure: Can it Suppress the Disclosure of Environmental Responsibility of Manufacturing Companies in Indonesia

Ratieh Widhiastuti — 2025-09-18

This study aims to analyse the multi-stakeholder governance mechanism that influences the level of environmental responsibility disclosure of manufacturing companies in Indonesia. The research was conducted on 174 units of analysis. The research data is from panel data from annual reports, sustainability reports, and online news from 2021 to 2023. Environmental responsibility reporting is the dependent variable in this study, with the variables of majority shareholders and gender diversification as independent variables. Mass media scrutiny is presented as a moderating variable in the research model. The analytical tools used are descriptive analysis and moderation regression analysis. The results of hypothesis testing show that the majority shareholder pressure has no effect on the level of environmental responsibility, either directly or moderated by mass media supervision. However, gender diversification is proven to positively affect the level of disclosure of environmental responsibility, both directly and by being strengthened by mass media pressure. Suggestions for further research are to add other internal and external governance mechanisms, such as educational background and experience in accounting for directors and commissioners, and supervision from financial analysts. And distinguish the effect of negative and positive news in the research model.

Policy Framework on Personal Growth Initiative : Empirical Evidence in Higher Education

Yozi Aulia Rahman — 2025-09-18

Personal Growth Initiative (PGI) is a concept that refers to how an individual actively and intentionally engages in self-development and personal growth. The paper aims to design a policy framework to accelerate PGI in UNNES students. This study employed the qualitative method with both primary and secondary data collection. We used Stakeholder Analysis to construct a policy framework. We found five groups of key and priority stakeholders for accelerating PGI in UNNES students: Academic and Research, Communities, Business Sector, Government (National and Regional), and Media Partners. The Stakeholders that have a high influence are Academic and Research, Communities, and Government institutions. Meanwhile, Business Sector and Media Partners have a medium influence. Each Stakeholder makes an essential program to accelerate PGI in higher education

Promoting Sustainable Development Goals (SDGs) through Sustainability Reporting Practices: A Study of Higher Education in Indonesia

Ahmad Nurkhin — 2025-09-18

Sustainable Development Goals (SDGs) have driven sustainability practices and initiatives in higher education institutions. This study aims to uncover sustainability reporting practices in higher education institutions as an effort and contribution of higher education institutions in achieving the SDGs. The study focuses on six (6) universities in Indonesia that have achieved the top five rankings in UI GreenMetric over the past five (5) years (2020-2024). Content analysis was used to uncover how these universities carry out sustainability reporting practices through their respective reports and websites. The results of the study show that universities in Indonesia have made efforts to encourage the promotion of SDGs through sustainability reporting practices and online information disclosure through their respective websites. There are two forms of reporting practices, namely sustainability reports and SDGs reports, based on applicable provisions. The SDGs report reveals policies, strategies, initiatives, and activities related to the 17 SDGs, accompanied by data and documentation. The sustainability report includes policies and initiatives in managing environmental and conservation issues, such as energy, water, waste, as well as education and research, which are characteristics of higher education. Other results show that the information disclosed on the website includes complete and interesting data and documentation.

Determinants of Transfer Pricing Practices in Indonesia: The Moderating Role of Leverage

Ain Hajawiyah — 2025-09-18

Transfer pricing practices in Indonesia are commonly used by taxpayers to reduce tax liabilities by shifting profits to countries with lower tax rates. This study investigates the determinants of transfer pricing decisions among multinational companies, with leverage serving as a moderating variable. The research focuses on multinational firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022, excluding those in the financial, construction, shipping, and aviation sectors. Using purposive sampling, 88 companies (222 observation units) were selected. Secondary data were obtained from financial reports and analyzed using panel data regression and moderated regression analysis with EViews 12. The results show that tax minimization has a significant negative effect on transfer pricing, while tunneling incentives show no effect. The exchange rate, however, has a significant positive influence. Leverage is found to strengthen the effects of tax minimization and tunneling incentives, but to weaken the effect of the exchange rate on transfer pricing. This study highlights the moderating role of leverage and provides insights based on multinational companies listed on the IDX during the 2019–2022 period, excluding selected sectors.

The Impact of Regional Economic Growth on Community Welfare in Indonesia: An Empirical Analysis and Policy Implications

Annis Nurfitriana Nihayah — 2025-09-18

Economic growth is a key factor in improving community welfare, but its impacts can vary across regions. Community welfare is one of the goals of the Sustainable Development Goals (SDGs), which reflects the government's success in developing a country's economy. This study aims to analyze the effect of regional economic growth on community welfare in Indonesia using an empirical approach based on panel data. The data used in this study comes from the BPS and various relevant agencies over a specific period. The economic growth indicator is measured by Gross Regional Domestic Product (GRDP) per capita, local government expenditure, and income distribution, while community welfare is measured using the Human Development Index (HDI). The analytical method employed is Ordinary Least Squares (OLS) regression with a panel data approach to examine the relationship between economic growth variables and community welfare across different regions. The policy implications of this study emphasize the importance of equitable economic growth across regions, as well as increased investment in the education and social sectors to ensure that the benefits of economic growth can be distributed more evenly. Therefore, the government needs to design more inclusive and evidence-based policies to sustainably enhance community welfare.

The Influence Of Subjective Norm On The Tendency To Create Whistleblowing Intentions: The Role Of Ethics Education And Religiosity As Moderating Variables

Ardhana Reswari Hasna Pratista — 2025-09-18

The magnitude of financial losses and the erosion of public trust that have an impact on the consequences that will be obtained by individuals or institutions. The practice of whistleblowing will allow organizations to move towards internal error correction and increase awareness of the benefits of the company's going concern sustainability. This study found that subjective norms are an important factor influencing whistleblowing intentions, but ethics education and religiosity were not shown to play a moderating role in this relationship. Despite ethics education and religiosity are often considered factors that can strengthen ethical behavior, this study found that ethics education and religiosity did not significantly moderate the influence of subjective norms on individuals intentions to whistleblow. This study used data obtained through questionnaires distributed to 218 undergraduate students majoring in accounting at Universitas Negeri Semarang and Universitas Negeri Yogyakarta. All data were then processed using the Smart PLS version 3 application for analysis.

Strategies for Improving Financial Literacy as a Drive of the Circular Economy for Artisans in Industrial Centers

Auliana Farrabbanie Al Arsy — 2025-09-18

Decision making in financial management by individuals and groups in running a business plays a very important role. This is because financial decision-making can provide an overview of the costs and benefits of product recycling practices. From a circular economy perspective, initial investments made in running a business can improve financial literacy through sustainable budgeting, calculating return on investment, and seeking green funding. This research aims to identify the strategies employed by artisans to enhance their financial management decision-making abilities within their circular economy practices. This study uses a qualitative method with a grounded theory approach. The research was conducted in industrial centers concentrated in East Java. Data analysis used open coding, axial coding, and selective coding. The results show that the artisans' understanding of financial literacy in industrial centers, as indicated by their financial knowledge, financial attitude, and financial behavior, is minimal. This can be seen from the information obtained during in-depth interviews, where their understanding was found to be superficial. Another finding regarding the production process, which reflects the artisans' circular economy practices in industrial centers, indicates that they no longer use the "take-make-dispose" principle. Instead, they are at the stage of extending product life by increasing product value using waste-based raw materials. Furthermore, the research on increasing financial literacy among artisans in industrial centers shows that it is being done through integrated training with product marketing, overseen by e-commerce platforms. It is hoped that this research can serve as a reference for future studies related to the welfare of artisans in industrial centers.

From Balance to Boundary: A 21-Year Bibliometric Exploration of Work-Life Dynamics Trends

Nury Ariani Wulansari — 2025-09-18

In support of Sustainable Development Goals, which promotes inclusive economic growth and decent work, this study presents a bibliometric analysis of the scholarly landscape on Work-Life Boundary. Utilizing the SALSA framework and VOSviewer, 127 publications from the Scopus database (2004–2025) were analyzed to identify key trends, influential authors, prolific countries, and dominant research themes. Findings reveal a marked increase in WLB research since 2014, with the United States, United Kingdom, and Canada as leading contributors. Aljabr, N. and Kossek, E.E. emerged as prominent authors, while new technology, work and employment was identified as the most impactful source. Keyword mapping indicates central topics such as boundary theory, remote work, work-life conflict, and well-being. This study not only maps the intellectual structure of Work-Life Boundary research but also underscores its growing relevance in informing organizational policy changes that support flexible and sustainable work practices aligned with the principles of decent work.

Designing Good Mosque Governance for Sustainable Impact

Dessy Ekaviana — 2025-09-18

Mosques in Muslim communities function not only as places of worship but also as centers for social interaction, economic initiatives, and educational activities. Despite their strategic position, mosque management in Indonesia remains predominantly traditional and has yet to fully adopt good governance principles. This highlights the need for a governance model that integrates Islamic values with modern governance standards to strengthen mosques as community institutions. This study employs a conceptual qualitative approach through an in-depth literature review. Sources include academic works on religious organizational governance, mosque management practices, and the Sustainable Development Goals (SDGs). The analysis focuses on synthesizing key principles and identifying governance dimensions relevant to mosques. The study develops a conceptual framework for Good Mosque Governance, consisting of five main dimensions: transparency, accountability, congregational participation, program effectiveness, and institutional sustainability. Each dimension is aligned with specific SDGs, particularly SDG 1 (No Poverty), SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), SDG 16 (Peace, Justice, and Strong Institutions), and SDG 17 (Partnership for the Goals). This article contributes to the theoretical discourse on religious institution governance by proposing a contextual and integrative model tailored to the mosque setting. The framework is intended as a foundational reference for designing professional, community-based mosque management systems that support the achievement of the SDGs.

Workplace Artificial Intelligence and Employee Competitiveness: The Strategic Role of Employee Agility in Higher Education Institutions

Dorojatun Prihandono — 2025-09-18

This study aims to investigate the influence of Workplace Artificial Intelligence (WAI) on Employee Competitiveness (EC), with Employee Agility (EA) serving as a mediating variable. Grounded in the resource-based view (RBV), the research addresses the growing need to understand how AI adoption in the workplace shapes individual capabilities and performance, particularly within the context of public higher education in Indonesia. A quantitative approach was employed using a causal research design. Data were collected through a structured questionnaire distributed to 167 academic staff at public universities, selected using purposive sampling. The model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess both measurement and structural components. The findings reveal that WAI significantly enhances both EA and EC, while Employee Agility also positively affects Employee Competitiveness. Furthermore, the study confirms a significant indirect effect of WAI on EC through EA, indicating that agility plays a mediating role in translating technological exposure into competitive capability. These results emphasis the importance of fostering agility among employees as a strategic response to technological change. The study contributes to both theoretical understanding and practical insight, encouraging institutions to not only invest in AI technologies but also support the behavioral readiness of their workforce through leadership, learning, and organizational culture.

Accountants and AI: The Ethical Boundaries of Adoption

Moh Eko Saputro — 2025-09-20

This study explores the determinants of accountants’ intention to adopt Artificial Intelligence (AI) by examining digital accounting competence, task complexity, and organizational support for innovation as predictive variables, with ethical concern positioned as a moderating factor. A quantitative approach was applied using survey data from professional accountants in Indonesia, and the hypothesized relationships including interaction effects were analyzed using statistical modeling techniques. The findings confirm that all three independent variables positively influence the intention to use AI. More importantly, ethical concern significantly moderates these relationships, serving as a psychological filter that reshapes how users respond to both technical and organizational drivers. For instance, the positive impact of digital competence and organizational support weakens when ethical concerns are high, indicating that apprehension about fairness, accountability, and transparency in AI systems may override perceived readiness or skill. The interaction between task complexity and intention is also lessened under high ethical concern, suggesting that even for cognitively demanding tasks, professionals may hesitate to rely on AI if ethical clarity is lacking. This highlights the pivotal role of ethical awareness in shaping technology adoption decisions. The study contributes to the literature by emphasizing that trust and ethical alignment are as essential as capability in driving AI acceptance in accounting.

Bibliometric review: The use of interactive media in education

Ita Nuryana — 2025-09-20

The use of interactive media in education has rarely been studied using bibliometric methods to provide a better reference point for future research. This study aims to provide a broad survey of the bibliometric literature on the use of interactive media in education. Compiled from Scopus database, 1489 articles published from 2015 to 2025 were analyzed in this study. VOSviewer software was used to analyze co-authorship, co-occurrence, and citations. The results showed that most of the interactive media research literature was published in the US. Correspondingly, the highest number of citations also came from US authors. The most frequent keywords were Interactive media, Virtual Reality and Students. Due to the high variability of interactive learning media for each study, the current research suggests that further research is focused on research development models through the integration of interactive media in education, particularly VR/AR in the learning process. To the best of the researcher's knowledge, studies on the use of interactive media in education with bibliometric analysis are rarely explored further.

Government Policy Optimization for Enhancing Micro Honey Pineapple Enterprises in Belik Toward Achieving the Sustainable Development Goals (SDGs)

Tutik Tutik — 2025-09-20

This study analyzes government policy effectiveness in supporting micro honey pineapple businesses in Belik District, Pemalang Regency, and their role in achieving the SDGs. Using multiple linear regression and Focus Group Discussions (FGD), the findings show that suboptimal policies negatively impact SDG achievement (-0.128), while micro-business growth has a positive effect (0.455) but is not statistically significant. Policy optimization has the strongest influence (0.925), reinforcing the importance of well-targeted, sustainable interventions. An Adjusted R Square value of 0.647 indicates that policy, business growth, and optimization explain 64.7% of SDG variations. FGD highlights key challenges: limited capital access, reliance on middlemen, weak digital marketing, and insufficient policy guidance. Entrepreneurs favor collaborative policies such as digital marketing training, which enhance business competitiveness. The study underscores the urgency of reforming policies to ensure the sustainability and resilience of micro-businesses. A participatory, demand-driven approach can drive economic growth while fostering inclusive development aligned with the SDGs. Optimizing government strategies will strengthen the micro-business sector, improve livelihoods, and reduce economic disparities in Pemalang Regency. Addressing structural barriers and ensuring effective policy execution are crucial in shaping a more sustainable and equitable local economy.

Empowering Higher Education Budgeting through Human Resource Competence: An Empirical Study Aligned with SDG 4

Heri Yanto — 2025-09-20

This study aims the impact of human resource (HR) competence on budget planning, implementation, and evaluation in higher education institutions, within the context of achieving Sustainable Development Goal (SDG) 4. Using a quantitative approach with a hypothesis-testing design, the study collected primary data through questionnaires distributed to 70 respondents, consisting of lecturers and financial staff at Semarang State University. The data were analyzed using multiple linear regression, following tests for validity, reliability, and classical assumptions. The results indicate that HR competence has a positive and significant influence on all three stages of the budgeting process. Competent HR contributes to more effective financial decision-making, better alignment of budget allocations with institutional goals, and improved accountability in budget execution. These findings highlight the strategic role of human resources in enhancing public financial governance in higher education and support the need to strengthen HR capacity for more transparent and performance-based budgeting.

Productive Waqf Management Model for Conservation Forest Based on Community Development

Prabowo Yudo Jayanto — 2025-09-20

This research aims to develop a productive waqf management model in conservation forest areas with a community development approach in order to create a sustainable system with socio-economic impacts for the community. This study is a cross-disciplinary collaboration at the Faculty of Economics and Business, UNNES, involving academics from various disciplines and supported by partners such as the Forestry Service and the Indonesian Waqf Board. The research adopted mixed-methods with data collection techniques in the form of surveys, in-depth interviews, and case studies. The expected result is the development of an integrative model that is able to optimize the utilization of productive waqf for environmental conservation and community empowerment simultaneously, in line with the principles of Islamic economics and the Sustainable Development Goals (SDGs), particularly SDG 13 (Climate Action) and SDG 15 (Terrestrial Ecosystems). Preliminary findings show that productive waqf schemes have the potential to support forest conservation if managed professionally and participatively. The community development model is a strategic approach in increasing community involvement, strengthening nazir capacity, and creating sustainable economic and social impacts. This research also offers a novelty in the waqf management literature in Indonesia, by presenting waqf-based solutions to environmental conservation challenges.

AI Ethics among University Students: The Role of Gender, Literacy, and Risk Perception

Amir Mahmud — 2025-09-20

The rapid development of artificial intelligence (AI) technology has brought significant changes to higher education, particularly in how students’ access and complete academic assignments. However, the unethical use of AI, coupled with a lack of literacy and understanding of the risks of its use, raises concerns about negative impacts, such as plagiarism, information manipulation, and the loss of in-depth learning. This study aims to analyze the influence of gender, AI literacy, and risk perception on students' ethical attitudes regarding the use of AI in higher education. This study employed a quantitative approach with a sampling technique using the Slovin formula. A sample of 120 Accounting Education students from UNNES, Class of 2022, was obtained. Data analysis used multiple linear regression with SPSS version 26 software. The results show that gender, AI literacy, and risk perception partially have a positive and significant effect on students' ethical attitudes regarding AI use, and simultaneously, gender, AI literacy, and risk perception significantly influence students' ethical attitudes regarding AI use.

Environmental Accounting for Sustainable Water Management: A Case Study of Artesian Wells

Nurdian Susilowati — 2025-09-20

This study aims to implement Environmental Management Accounting (EMA) in community-based clean water management, especially artesian wells in Cempaka Sari, Sekaran, Gunungpati District, Semarang City. The method used is a qualitative case study with data collection through semi-structured interviews and document analysis. The results of the study indicate that EMA has been implemented simply but effectively. EMA is physically implemented through recording water usage with a meter, while EMA is monetarily implemented through recording operational costs and allocation of reserve funds. Despite facing various challenges such as limited human resources and technical limitations, this system shows a high level of transparency, accountability, and community participation. The implementation of EMA provides benefits for efficiency, financial control, and long-term environmental desires.

IMPULSE BUYING BEHAVIOR: PERSPECTIVE ON BUY NOW PAY LATER FEATURE AND FINANCIAL LITERACY

Anindya Ardiansari — 2025-09-20

Impulsive buying is unplanned behavior in purchasing a product because of a sudden urge and a very strong desire to get the product immediately. This behavior often occurs in GenZ, especially students who like to shop online but do not pay attention to their finances. This study aims to see how the use of the Buy Now Pay Later feature and financial literacy affects impulsive buying behavior in college students, with students using Shopee Pay Later as the object of study. This research uses a Quantitative approach. The population of this study were students of Universitas Negeri Semarang who used Shopee Pay Later with sampling techniques using non-probability sampling techniques with purposive sampling methods, namely sampling techniques with certain considerations. The data collection method uses a questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple linear regression analysis. The results showed that the use of the Buy Now Pay Later feature has a significant positive effect on impulsive buying behavior and financial literacy has a significant negative effect on impulsive buying behavior. Judging from the results of the determinant coefficient test, a value of 0.232 or 23.2% is obtained, meaning that impulsive buying behavior is influenced by the use of the Buy Now Pay Later feature and financial literacy, and 76.8% of impulsive buying behavior is influenced by other variables not examined in this study.

Transparency and Accountability in Village Fund Management

Iva Sofi Gunawati — 2025-09-20

Village Fund Management is an important instrument in supporting participatory, transparent, and accountable community-based village development. However, in practice, various problems are still found in its management, such as low accountability and minimal transparency of public information. This shows a gap between the policies set by the government and their implementation at the village level. These issues can impact the effectiveness of program implementation, delay development targets, and even lead to potential misuse of funds. Based on these issues, this study aims to analyze accountability and transparency in the management of Village Funds in Balesari Village, Temanggung Regency, in accordance with or not with Minister of Home Affairs Regulation No. 113 of 2014 on village financial management. This study uses a descriptive qualitative approach. Data collection techniques were conducted through observation and in-depth interviews with key informants, namely the Village Head, Village Secretary, and Finance Officer. Data analysis was performed using the Miles and Huberman field data analysis model, which includes data reduction, data presentation, and conclusion drawing. The results of the study indicate that Balesari Village has implemented Village Fund management in accordance with the Minister of Home Affairs Regulation No. 113 of 2014, starting from participatory planning in the Village Development Planning Meeting (Musrenbangdes), the Preparation of the Village Government Work Plan (RKPDes) and the Village Revenue and Expenditure Budget (APBDes), as well as the implementation of activities by the Activity Implementation Team (TPK), to the use of the Village Financial System (SISKEUDES) application to assist the village government. However, delays in fund disbursement from the central government, limited digital access to APBDes information for the public, and the limited capabilities of some village apparatus human resources remain obstacles to achieving optimal transparency and accountability. The contribution of this research is to provide empirical understanding of good village financial management practices and to offer strategic recommendations for strengthening oversight systems, transparency, and institutional capacity at the village level to enhance accountability and transparency in the management of Village Funds.

THE IMPACT OF STAKEHOLDER PRESSURE AND GREEN GOVERNANCE ON COMPANY VALUE

Marinus Gea — 2025-09-20

Currently, many organizations have begun to shift from the traditional way of only reporting financial aspects, changing to a more modern direction, namely reporting all aspects, both financial and non-financial (social and environmental dimensions) to stakeholders. This study aims to examine the relationship between stakeholder pressure and green governance on company value. This study employs a qualitative descriptive approach to explore the influence of stakeholder pressure and green governance on company value. The empirical studies show stakeholder pressure is essential in initiating environmental transformation, the realization of sustainable competitive advantage and higher firm value is conditional upon robust, sincere, and institutionally embedded green governance practices. Stakeholder pressure serves as an external catalyst, while green governance acts as the internal engine that transforms sustainability demands into long-term corporate value. Firms that treat ESG as a strategic imperative are better positioned to gain stakeholder trust, reduce risk exposure, and secure long-term financial performance.

Structural Model Of The Influence Of Financial Literacy, Financial Inclusion, And Fintech Use On The Sustainability Of MSMEs With Financial

Nimas Aulia Pambajeng MIftahunnajah — 2025-09-20

This study aims to examine the effect of financial literacy and the use of fintech on the sustainability of micro businesses with financial behavior as a mediating variable. The study was conducted on MSME actors in Jepara Regency with a quantitative approach and Partial Least Square - Structural Equation Modeling (PLS-SEM) analysis techniques. The results of the study indicate that financial literacy has a significant positive effect on business sustainability, and makes a very strong contribution to the formation of financial behavior. However, financial behavior is not able to be an effective mediator because it has a negative effect on business sustainability. On the other hand, the use of fintech does not show a significant effect, either on financial behavior or business sustainability. This finding emphasizes the importance of synergy between financial understanding, applicative behavior, and technology adoption to support the sustainability of MSMEs more comprehensively.

The effect of employee pressure, company activities, and company characteristics on sustainability report disclosure with the audit committee as a moderation

Nur Anita — 2025-09-20

The sustainability report reflects a company's social, economic, and environmental responsibilities, serving as a medium to communicate performance to stakeholders. However, not all companies fully optimize their sustainability disclosures. This study examines the effect of employee pressure, corporate activities, and firm characteristics on sustainability report disclosure, with the audit committee serving as a moderating variable. The study population includes non-financial companies listed on the Indonesia Stock Exchange (IDX) for 2020–2022. A total of 64 companies were selected as the research sample using purposive sampling. Data were analyzed using descriptive statistics and hypothesis testing through path analysis with the assistance of SmartPLS 3.0 software. The results indicate that employee pressure and firm characteristics do not significantly influence sustainability report disclosure, whereas corporate activities have a significant effect. The audit committee does not moderate the relationship between employee pressure, corporate activities, or sustainability disclosure. However, it strengthens the influence of firm characteristics on sustainability report disclosure.

Navigating digital nomad : Ensuring Suistainable Employee Perfomance

Rizki Firdausi Rachma Dania — 2025-09-20

Even though it has passed, the Covid-19 phenomenon has changed the general work order where many organizations have implemented a total hybrid and WFA work system. This phenomenon has given birth to the digital nomad trend, including in Indonesia, especially in two big cities, Jakarta and Bali. Based on this phenomenon, this study aims to see the sustainability of digital nomad employee performance in carrying out tasks and realizing organizational goals. This study aims to see the effect of work from anywhere, e-training, e-leadership, communication and motivation variables on employee performance. This research will be conducted quantitatively using a sample of 400 digital nomad employees residing in Bali. Respondents were selected randomly using the Non Probability Sampling Analysis Model with the Purposive Sampling technique. The research data in the form of a questionnaire was distributed via Google Form. Data processing from the results of this study used smart PLS. The results of this study indicate that work from anywhere, e-training and communication have a positive effect on employee performance through motivation mediation. Meanwhile, e-leadership has a negative effect on employee performance through

Exploration of Environmental Knowledge, Sustainability Awareness, Pro-Sustainability Behavioural Tendencies, and Sustainable Lifestyles among Prospective Economics Educators

Saringatun Mudrikah — 2025-09-20

Economic education is crucial for developing future educators who are economically proficient and possess strong sustainability awareness. This study comprehensively explores the environmental knowledge, sustainability awareness, pro-sustainability behavioural tendencies, and sustainable lifestyles of 238 prospective economics teacher students. Utilising a quantitative descriptive survey method, data were collected via Likert-scale questionnaires through proportional random sampling. Results indicate that while environmental knowledge and sustainability awareness are fairly good, the integration of sustainability issues into current learning is limited. Pro-sustainability behaviours show promise in technology use and cultural value application, but involvement in environmental organisations remains minimal. Similarly, sustainable lifestyles are reflected in understanding life's meaning and relational well-being, yet they lack appreciation for non-human system involvement. The study concludes that strengthening economics education curricula with applicable and contextual sustainability content is vital. Furthermore, encouraging student participation in environmental communities and enhancing project-based learning, critical reflection, and interdisciplinary collaboration are essential. Ultimately, prospective economics teachers must be empowered to become agents of change for a sustainable future.

Driving SDG-Oriented Growth: The Role of Innovation and Creativity in Enhancing Sustainable Workplace Productivity

Sri Wartini — 2025-09-20

Achieving sustainable productivity is increasingly essential for higher education institutions (HEIs) in supporting the Sustainable Development Goals (SDGs), particularly SDG 8 (Decent Work and Economic Growth) and SDG 9 (Industry, Innovation, and Infrastructure). This study examines the influence of innovation and creativity on sustainable productivity in the context of Public Universities with Legal Entity (PTNBH) in Central Java, Indonesia. Using a quantitative approach, data were collected from 150 academic and administrative staff and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that both innovation (β = 0.367, p < 0.001) and creativity (β = 0.442, p < 0.001) significantly and positively influence sustainable productivity. The results underscore the complementary roles of structural change and human-centered ideation in driving productivity aligned with sustainability goals. This study contributes theoretically by highlighting the dual importance of innovation and creativity within HEIs, and offers managerial insights for embedding these elements into institutional strategies to foster long-term sustainable performance.

Good Governance and SDG Performance: Assessing the Mediating Role of Accountability in Rural Areas

Tri Susilo Wahyu Aji — 2025-09-27

This research investigates the relationship between the implementation of Good Corporate Governance (GCG), accountability, and the performance of Sustainable Development Goals (SDGs) in Village-Owned Enterprises (BUMDes) in the Yogyakarta region. Yogyakarta was selected as the research site due to the significant development and variety of BUMDes operations, representing a crucial model for rural development in Indonesia. The study aims to analyze the direct effect of GCG principles on SDG performance and to assess the mediating role of accountability in this relationship. Control variables such as BUMDes size, location characteristics, and years of operation are included to strengthen the analysis. A quantitative approach was employed, utilizing survey data collected from 135 BUMDes. The data were analyzed using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) technique to test the direct and mediating effect hypotheses. The findings indicate that the implementation of GCG principles has a significant positive effect on SDG performance, particularly contributing to goals related to decent work and economic growth (SDG 8), reduced inequalities (SDG 10), and peace, justice, and strong institutions (SDG 16). Furthermore, the results confirm that accountability acts as a crucial mediating variable, where effective governance practices enhance accountability mechanisms, which in turn strengthens SDG performance. This research contributes to the literature by providing empirical evidence on the governance-accountability-SDG nexus in the context of community-based enterprises, offering valuable insights for policymakers and BUMDes managers to strengthen accountability as a strategic tool for achieving sustainable development.

The Effect of Campaign Message on Environmental Awareness: Project-Based Learning Mediation Model among Students of Universitas Negeri Semarang

Aan Ikhsananto — 2025-09-27

This study aims to determine the role of project-based learning in mediating campaign messages and environmental awareness among students of Universitas Negeri Semarang. This research is a study with a quantitative research approach with a causal correlational design. The population of this study was 131 students, using the Krejcie & Morgan table, with samples of 103 respondents. Data collection was carried out through a questionnaire. The validity test conducted in the study used the loading factor, average variance extracted (AVE), and cross-loading. Reliability The questionnaire is assessed using Cronbach's Alpha, and all composite reliability values for each construct are greater than 0.7. Survey data is entered into SmartPLS version 3.2.9 to be analyzed. Direct effect analysis with a path coefficient helps test the hypothesis of direct effects between variables at a significance level 0.05. A significant direct relationship exists between project-based learning and environmental awareness among students of 0.508 (P-value 0,000). Indirect effect analysis helps test the hypothesis of indirect effects between variables mediated by a variable. Project-based learning significantly mediates between campaign message and environmental awareness of 0.376 (P-value 0,000). This research concludes that project-based learning directly and indirectly influences increasing environmental awareness. Project-based learning significantly mediates the relationship between campaign message and environmental awareness among students at Unnes. Project-based learning plays a vital role in raising environmental awareness. Suggestions for this research, educators need to include project-based learning in a more varied semester learning plan, and according to the latest issues, so that it can ignite and have an impact on increasing environmental awareness among students at Unnes.

Psychological Empowerment, Quality of Work Life, and Employee Performance: Dual Mediation of Commitment and Satisfaction in Indonesia's Manufacturing Sector

Vitradesie Noekent — 2025-09-27

Although empowerment and quality of work life have been widely examined in global HRM literature, empirical studies that simultaneously test their dual mediation effects through organizational commitment and job satisfaction remain scarce, particularly in Indonesia's labor-intensive manufacturing sector. This study addresses this gap by investigating how psychological empowerment and quality of work life shape employee performance through these two mediators in Central Java. Grounded in Social Exchange Theory, the research explores how employees in a collectivist and hierarchical work culture reciprocate organizational support with affective attachment and evaluative judgments that drive performance outcomes. Using data from 211 manufacturing employees and analyzed through partial least squares structural equation modeling, the findings reveal that psychological empowerment significantly enhances both organizational commitment and job satisfaction, with commitment emerging as the most influential predictor of performance. Job satisfaction positively mediates the link between empowerment and performance, but unexpectedly exerts a negative mediation between quality of work life and performance. Theoretically, this study advances Social Exchange Theory by clarifying the differentiated roles of affective and evaluative mechanisms in collectivist industrial contexts. Practically, the results provide actionable guidance for HR managers in manufacturing firms to prioritize empowerment initiatives and commitment-building strategies—such as autonomy in decision-making, recognition systems, and trust-based cultures—to sustain employee loyalty, stability, and productivity in highly competitive labor-intensive environments.

Numeracy Skills in Economics and Business Students

Rediana Setiyani — 2025-09-27

One of the goals of SDG 4 in education is to improve numeracy, which is essential for everyday life. This study aims to examine the effects of effort, mathematics interest, mathematics anxiety, and mathematics self-efficacy on numeracy skills. The population of this study consisted of students from the Faculty of Economics and Business, Semarang State University. The sampling technique employed was random sampling, with a total of 94 students. Data were collected through a questionnaire distributed via Google Form and analyzed using descriptive statistics and multiple regression analysis. The results of the descriptive analysis show that effort has a very high average score, indicating that students strive to learn mathematics as much as possible. Meanwhile, numeracy skills, mathematics interest, mathematics anxiety, and mathematics self-efficacy all have high average scores. The regression analysis results indicate that effort and mathematics self-efficacy have a partial influence on numeracy skills, while mathematics interest and mathematics anxiety do not affect numeracy skills. This study suggests that students should continue to improve their numeracy skills, as they are highly important for both professional success and everyday life.

ELSIVO: A TECHNOLOGY-ENHANCED BLENDED LEARNING MODEL FOR LAW ENFORCEMENT TRAINING IN JUVENILE JUSTICE SYSTEMS

Erlinda Erlinda — 2025-09-27

Children in conflict with the law require a different legal approach from adults, emphasizing protection and recovery. However, training for law enforcement officers still uses old methods and has not utilized technology to the fullest. This research develops and tests an innovative training model called ELSIVO, which combines blended learning, case studies, interactive video simulations, and chatbots as learning companions. The model was designed to help law enforcement officers understand and apply restorative justice principles more effectively. The implementation results show that participants find it more helpful to understand real situations through interactive and flexible media. In addition to gaining insight, this approach also builds participants' confidence in handling juvenile cases. By combining technology and practical learning approaches, ELSIVO becomes a more relevant, engaging and appropriate training alternative for the field.

Effects of Agricultural Production on Carbon Emissions in Indonesia

Putri Patria Kusuma — 2025-09-27

Increased carbon dioxide (CO2) emissions are one of the consequences of activities that have an impact on the environment, including in the agricultural sector. As a country with an agrarian economy, Indonesia faces a major challenge in balancing agricultural production growth and commitment to climate change mitigation. This study aims to investigate the relationship between agricultural production and carbon emissions in Indonesia using 30-year time series data, from 1993 to 2022. The variables analyzed include agricultural land area, fertilizer use, fuel consumption, and agricultural production volume, while carbon dioxide emissions are used as the dependent variable. The analysis method used is multiple linear regression with classical assumption tests to ensure the validity of the model. The estimation results show that agricultural land area and agricultural production have a significant effect on carbon emissions. In particular, it indicates that land expansion tends not to increase carbon emissions, possibly due to lower input intensity extensification-based management. In contrast, agricultural production reflects the impact of intensification and the use of high-carbon inputs in the production system. These findings provide important implications for the formulation of sustainable agricultural policies in Indonesia, emphasizing the need for a transition to an efficient and environmentally friendly low-carbon production system.

BLUE ECONOMY POTENTIAL ANALYSIS: THE ROLE OF THE FISHERIES SECTOR IN THE SORONG SPECIAL ECONOMIC ZONE DEVELOPMENT POLICY

Fredericho Mego Sundoro — 2025-09-27

This study aims to analyze the potential of the blue economy concept in the fisheries sector to support the development of the Sorong Special Economic Zone (SEZ) in West Papua. The research focuses on the contribution of fisheries to the regional economy and the sustainable management of marine resources. Using a quantitative descriptive method, the analysis employs the Location Quotient (LQ) and Shift Share Analysis (SSA) to identify key sectors and assess regional competitiveness. The findings indicate that the agriculture, forestry, and fisheries sector in Sorong experienced fluctuating contributions to the Gross Regional Domestic Product (GRDP) between 2019 and 2023, with a significant decline in 2020 due to the COVID-19 pandemic. However, the sector showed recovery in subsequent years and became a base sector in 2023, as indicated by an LQ value greater than 1. These results highlight the strategic role of fisheries in regional economic growth and the urgency to adopt a sustainable development approach. Strengthening investment, improving fisheries infrastructure, and empowering local fishers are essential strategies. The integration of the blue economy into SEZ policy can promote inclusive economic development and support the achievement of SDGs, particularly Goals 8 and 14.