Journal of Sustainable Transformation https://ojss.unukaltim.ac.id/index.php/jst <table class="data" width="100%" bgcolor="#ffffff"> <tbody> <tr valign="top"> <td width="30%">Journal title</td> <td width="80%"><strong>: Journal of Sustainable Transformation</strong></td> </tr> <tr valign="top"> <td width="30%">Abbreviation</td> <td width="80%"><em><strong>: j. sustain. transform.</strong></em></td> </tr> <tr valign="top"> <td width="30%">Frequency</td> <td width="80%"><strong>: Two issues per year (October and April)</strong></td> </tr> <tr valign="top"> <td width="30%">Online ISSN</td> <td width="80%"><strong>:</strong> <strong><a title="ISSN (online)" href="https://issn.brin.go.id/terbit/detail/20221110011063533">2963-5349</a></strong></td> </tr> <tr valign="top"> <td width="30%">Publisher</td> <td width="80%"><strong>: Universitas Nahdlatul Ulama Kalimantan Timur</strong></td> </tr> <tr valign="top"> <td width="30%">Indexed in</td> <td width="80%"><strong>: <a title="Google Scholar" href="https://scholar.google.co.id/citations?hl=en&amp;view_op=list_works&amp;authuser=5&amp;gmla=AILGF5VZ5huyuIDnA8EAA4b575hvWNw7WiCyb-pcecxn5_WwocXoCVpPLrMssm7RNS9PUvRoTCwFIXhV4EkFiw&amp;user=mMGNlTUAAAAJ">Google Scholar</a>, <a title="Garuda" href="https://garuda.kemdikbud.go.id/journal/view/32455">Garuda</a>, <a title="Dimensions" href="https://app.dimensions.ai/discover/publication?search_mode=content&amp;and_facet_source_title=jour.1455823">Dimensions</a></strong></td> </tr> </tbody> </table> <p>This Journal was published by Universitas Nahdlatul Ulama Kalimantan Timur (UNU Kaltim), established in 2022. The Journal publishes articles within<strong> the scopes</strong> of sciences, technology, social, humanities, and other relevant fields as original research in Indonesian and English. </p> Universitas Nahdlatul Ulama Kalimantan Timur en-US Journal of Sustainable Transformation 2963-5349 SEPAKBOLA DAN ARGENTINA: CAMPUR TANGAN KOMUNIKASI STRATEGIS DALAM PEMBENTUKAN IDENTITAS BANGSA MELALUI LAPANGAN HIJAU https://ojss.unukaltim.ac.id/index.php/jst/article/view/57 <p><em>Football significantly shapes Argentina's national identity, making it more than a sport. This article explores the close relationship between football and the identity of the Argentine nation, tracing its development from the early days of football in the country to its transformation into a cultural symbol and source of national pride. The study analyzed how football, through its players, clubs, and historic moments, reflects Argentina's social, political, and cultural dynamics. A qualitative approach was employed in this study, with historical and cultural analysis as the primary methods. Data sources include academic literature and media documentation. The findings reveal that football serves as a medium for collective expression, particularly in the context of class struggles and political conflicts. The success of the national team, such as winning the World Cup, is not merely a sporting event but also a milestone in fostering national solidarity. Moreover, figures like Diego Maradona and Lionel Messi have become symbols of hope and aspiration for the Argentine people. This article contributes to a multidisciplinary understanding of football’s role in shaping national identity in developing countries. The findings are relevant to cultural studies, the sociology of sports, and political science, and can serve as a model for analyzing similar relationships in other nations. Thus, this article reinforces the argument that football transcends the boundaries of sport, becoming an integral element of Argentina's national identity narrative.</em></p> Julian Andretty Darynaufal Mulyaman Hans Jonathan Singgih Sasongko Copyright (c) 2025 Julian Andretty, Darynaufal Mulyaman, Hans Jonathan, Singgih Sasongko https://creativecommons.org/licenses/by/4.0 2025-04-30 2025-04-30 3 02 77 87 10.59310/jst.v3i02.57 CEO OVERCONFIDENCE DAN KONSERVATISME AKUNTANSI TERHADAP MANAJEMEN LABA: SEBELUM DAN SESUDAH PANDEMI COVID-19 https://ojss.unukaltim.ac.id/index.php/jst/article/view/36 <p><em>COVID-19 has impacted by decreasing tourism, hotel, and restaurant revenue. However, at the end of 2020, the share price in the tourism sector showed a positive trend, causing a big question mark for researchers. This study examined the difference in term of CEO overconfidence and earnings management before and after COVID-19. The quantitative method was used with secondary data taken from the financial statements of the tourism, hotel, and restaurant sectors. The data was then analyzed by paired samples t-test analysis. The findings of this study indicate that CEO overconfidence did not significantly affect earnings management in 2018-2019 before the pandemic and CEO overconfidence also did not significantly affect earnings management in 2020-2021 during the pandemic. This shows that the COVID-19 event did not change a manager's behavior.</em></p> R. Multi Konvokesen Adiman Richa Rachmawati Afag Ratih Tyas Copyright (c) 2025 R. Multi Konvokesen Adiman, Richa Rachmawati Afag, Ratih Tyas https://creativecommons.org/licenses/by/4.0 2025-04-30 2025-04-30 3 02 88 95 10.59310/jst.v3i02.36 EVALUASI PEMECAH GELOMBANG PANTAI MANGGAR BARU https://ojss.unukaltim.ac.id/index.php/jst/article/view/55 <p><em>The coastal protection structure in the form of an offshore breakwater has been constructed at Manggar Baru Beach by the local government to address the ongoing issue of coastal erosion. However, despite its construction, several problems remain unresolved. This study aims to evaluate the performance of the constructed breakwater and provide recommendations for alternative, more effective coastal protection designs. The research involves assessing the performance of the breakwater structure and designing alternative coastal protection solutions. The data used in this study consists of secondary data obtained from the East Kalimantan Public Works Department. The evaluation results reveal that in areas near the river mouth, waves are still able to pass through the breakwater structure. Additionally, the river flow, which bends towards the area between the beach and the breakwater, allows water to enter without sufficient protective structures to block it. This indicates that the existing breakwater is not fully effective. As a solution, the proposed coastal protection concept involves extending the length and increasing the height of the breakwater structure. The breakwater is planned to be a rubble structure with the following specifications: crest elevation of +5.5 m LLWL, a total length of 136 m, primary armor layer consisting of tetrapods and crushed stones, and a crest width of 3.2 m.</em></p> Mochamad Gaharu Dida Devedo Ardhan Ismail Ismail Copyright (c) 2025 Mochamad Gaharu Dida Devedo, Ardhan https://creativecommons.org/licenses/by/4.0 2025-04-30 2025-04-30 3 02 96 104 10.59310/jst.v3i02.55 HUBUNGAN KEPATUHAN MINUM OBAT DAN EFEKTIFITAS PENGOBATAN MELALUI NILAI HbA1C PADA PASIEN DIABETES MELITUS TIPE 2 DI PUSKESMAS SEGIRI KOTA SAMARINDA https://ojss.unukaltim.ac.id/index.php/jst/article/view/37 <p><em>Diabetes mellitus (DM) is caused by blood sugar levels exceeding normal values. If DM is not treated properly, it can cause various complications, thus endangering. This study aimed to determine the relation between medication adherence and treatment effectiveness through HbA1C values, in patients with diabetes mellitus at the Segiri Community Health Centre. The research method employed a quantitative approach with cross-sectional observations. The search sample used primary data in the form of a questionnaire distributed to diabetes mellitus patients at the Segiri Community Health Centre. Data analysis was descriptive using SPSS 23.0. The data analysis technique is the Chi-square test. The research results showed that 14 (25,5%) respondents had a compliance level of “Compliant”, 19 (34,5%) respondents had a compliance level of “Medium”, and 22 (40%) respondents had a compliance level of “Not Compliant”. Based on data from research conducted at the Segiri Community Health Center, there were 14 patients (56%) with HbA1C values &lt;7%. These results show that treatment carried out for 8-14 weeks has quite good effectiveness.</em></p> Intan Wandilla Juliyanti Alfin Anwar Copyright (c) 2025 Intan Wandilla, Juliyanti, Alfin Anwar https://creativecommons.org/licenses/by/4.0 2025-04-30 2025-04-30 3 02 105 111 10.59310/jst.v3i02.37 KAJIAN STATUS MUTU AIR PADA PERTAMBANGAN BIJI NIKEL DI DESA TANGFOA KECAMATAN BUNGKU PESISIR KABUPATEN MOROWALI PROVINSI SULAWESI TENGAH https://ojss.unukaltim.ac.id/index.php/jst/article/view/59 <p><em>Morowali Regency is situated in the coastal area of Central Sulawesi Province, which boasts significant nickel mining contributing to the government's development efforts. This research uses descriptive qualitative methods. The sampling location consists of 6 observation states, of which 3 states are located at the PT settling pond. Hengjaya Mineralindo and three other states are located in river water receiving bodies that empty into the coast. The result showed that the highest pollutant load was heavy metals, with total parameters of chrome (Cr) and hexavalent chrome (Cr+6), which came out of the settling pond, exceeding the quality standard and entered the recipient body with a total pollution load of 0.7163 tons/period. - 0.9698 tons/period from the water quality status score using the STORET method and the Pollution Index in river water receiving bodies and coastal areas. The pollution status of water quality obtained by the results of the Bobotoli river being categorized as lightly polluted and the Bangkele river being categorized as moderately polluted, the water quality status on the coast is still normal, with the category meeting quality standards. </em></p> Ranopan Copyright (c) 2025 Ranopan - https://creativecommons.org/licenses/by/4.0 2025-04-30 2025-04-30 3 02 112 116 10.59310/jst.v3i02.59 ANALISIS RASIO LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PADA PT ASTRINDO NUSANTARA INFRASTRUKTUR TBK https://ojss.unukaltim.ac.id/index.php/jst/article/view/66 <p><em>A company is an organizational entity established to provide products and services to the public, with the primary objective of generating a profit. The Company strives to provide high-quality goods and services, generate a profit while upholding the principles of corporate governance, and support its financial objectives. The purpose of this study was to analyze the economic performance of PT. Astrindo Nusantara Infrastructure Tbk. in managing assets, liabilities, and capital. This research used qualitative methods and analyzed secondary data from the financial reports (balance sheet and income statement) of PT. Astrindo Nusantara Infrastructure Tbk, listed on the IDX from 2018 to 2022. The study employed analysis tools such as the Current &amp; Cash Ratio, Debt to Assets &amp; Equity Ratio, and Return on Assets &amp; Equity Ratio. The company had a poor liquidity ratio during 2018-2022 because the current ratio and cash ratio were below the industry standards of 200% and 50%, respectively. The current ratio was 66.644%, while the cash ratio was only 1.75%. The debt-to-assets and debt-to-equity ratios exceeded the industry standards of 35% and 90%, reaching 64.266% and 192.368%. Meanwhile, the return on assets and return on equity remained below the benchmarks of 30% and 40%, at 1.254% and 3.89%, respectively.</em></p> Rian Hermawan Wilda Yanti Wilda Copyright (c) 2025 Wilda Yanti Wilda, Rian Hermawan https://creativecommons.org/licenses/by/4.0 2025-04-30 2025-04-30 3 02 117 124 10.59310/jst.v3i02.66 ANALISIS STRATEGI PROMOSI AKUN INSTAGRAM TALAMCUTABANG DALAM MEMBANGUN BRAND AWARENESS https://ojss.unukaltim.ac.id/index.php/jst/article/view/77 <p><em>This study aims to analyze the promotional strategy on the Talamcutabang Instagram account in building brand awareness. The theory used was the advertising exposure theory. The research method employed was a descriptive qualitative approach, with informants selected using purposive sampling. Data collection techniques included semi-structured interviews, observation, and documentation. The findings indicated that Talamcutabang has successfully established a strong presence in the top of minds of its consumers, with the brand consistently being the first to come to mind when people think about it. This is because consumers of Talamcutabang can remember and choose Talamcutabang as their first choice when compared to other brands. Consumers are also able to explain certain characteristics of Talamcutabang without being given a stimulus first. Additionally, consumers can mention the various products sold by Talamcutbang.</em></p> Hariati Ashabul Yamin Asgha Copyright (c) 2025 Ashabul Yamin Asgha, Hariati https://creativecommons.org/licenses/by/4.0 2025-04-30 2025-04-30 3 02 125 133 10.59310/jst.v3i02.77