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As the business and technological environment evolves, modern accounting is no longer limited to recording historical transactions, but has developed into a strategic information system that emphasizes transparency, accountability, and the use of technology and integrated reporting to create long-term value. From a theoretical perspective, the development of accounting is closely related to agency theory, which explains the relationship between principals and agents. Unlike agency theory, stewardship theory assumes that management is motivated by the interests of the organization and principals rather than the personal goals of managers. The conceptual differences between agency theory and stewardship theory also influence modern accounting practices. This study was conducted to analyze the conceptual differences between agency theory and stewardship theory, the factors that distinguish the two theories, and the relevance of both theories in accounting practice. This research was conducted using a descriptive qualitative approach or comparative literature study. Empirical research results show that both theories have their own relevance according to the context of the company, so neither is completely superior. Agency theory and stewardship theory also offer different but complementary perspectives in explaining the relationship between owners and managers in modern accounting practices.  

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance on financial misreporting, with investor attention as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2019–2022 period. The theoretical framework is grounded in Agency Theory and Legitimacy Theory to explain the role of ESG as an internal control mechanism and a means of gaining external legitimacy. The research employs a quantitative approach using secondary data from annual reports and sustainability reports. Financial misreporting is proxied by earnings management measured through discretionary accruals, while ESG performance is assessed using the GRI Standards index, and investor attention is proxied by institutional ownership. Data analysis was conducted using multiple regression and Moderated Regression Analysis (MRA). The findings reveal that all three ESG dimensions (environmental, social, and governance) have a significant negative effect on earnings management. Institutional investor attention is found to strengthen the negative relationship between environmental and social aspects with earnings management, but weaken the influence of governance. These results indicate that institutional investors tend to be more responsive to environmental and social issues compared to governance aspects. Practically, this study provides empirical evidence that ESG implementation can serve as a control instrument against financial misreporting in the banking sector, while theoretically enriching the literature on investor moderation in the relationship between ESG and earnings management practices.

This study aims to analyze and test the mediating role of job satisfaction in the relationship between career development and job stress on employee loyalty at BPR Agung Sejahtera. This study used a quantitative methodology to collect primary data from 90 employees of BPR Agung Sejahtera through questionnaires. Partial Least Squares (PLS) with Structural Equation Modeling (SEM) was used to test the relationship between latent variables. Data testing included validity, reliability, bootstrapping , Adjusted R-Square, Path Coefficient, and Specific Indirect Effects . The results showed that career development had a positive and significant effect on job satisfaction. Conversely, job stress was found to have a negative and significant effect on job satisfaction. Career development also had a positive and significant effect on employee loyalty. Job stress had a negative and significant effect on employee loyalty. Job satisfaction had a positive and significant effect on employee loyalty. However, the mediating role of job satisfaction in the relationship between career development and job stress on employee loyalty proved to be insignificant. This finding indicates that employee loyalty is more influenced by good career development and low levels of job stress than the mediating role of job satisfaction. Overall, these findings conclude that managing career development and work stress through job satisfaction is crucial for increasing employee loyalty. It is hoped that these research findings will help BPR Agung Sejahtera's management better manage its human resources to achieve the company's goals.

This study investigates the relationship between corporate governance characteristics, financial structure, and Enterprise Risk Management (ERM) disclosure in Indonesian non-financial firms. Focusing on manufacturing companies listed on the Indonesia Stock Exchange in 2023, the analysis examines whether board size, the proportion of independent commissioners, and leverage influence the extent of ERM disclosure. Using a quantitative approach, multiple linear regression is applied to secondary data obtained from firms’ annual reports. The findings indicate that board size and the proportion of independent commissioners do not have a significant effect on ERM disclosure, while leverage exhibits a positive and significant relationship. This result suggests that firms with higher debt levels are more inclined to enhance risk disclosure as a mechanism to address information asymmetry and demonstrate accountability to investors and creditors. The study contributes to the ERM and corporate governance literature by providing evidence from an emerging market setting and highlighting the practical importance of financial structure in shaping risk transparency, offering relevant insights for corporate decision-makers and regulators to strengthen sustainable risk management practices.

The agrarian conflict in the Kendeng Mountains, Central Java, arose due to the construction of a cement factory by PT Semen Indonesia, which was supported by the state through the issuance of environmental permits, even though several permits had been revoked by court decisions. The local community rejected the project because it threatened their water sources, environment, and livelihoods. This study aims to analyze the relationship between the state, corporations, and civil society in the agrarian conflict in Kendeng, as well as the role of civil society movements in responding to this conflict. The research uses qualitative methods with a literature study of journals and related news reports. Using Karl Marx's theory of conflict and Charles Tilly's theory of social movements, the study finds that the state tends to side with corporate interests, while civil society continues to build resistance through collective action, legal advocacy, public campaigns, and ecofeminist movements. The Kendeng conflict reflects the imbalance of power relations and the weakness of substantive democracy in natural resource management. The need for increased transparency in licensing, community participation, and ecological protection are the main solutions.

This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses the debt-to-asset ratio, and total asset turnover uses the total asset turnover ratio, while the dependent variable of profitability uses return on assets. Of the 108 companies in the population, 19 that met the research sample criteria were selected, yielding 95 observations. Data analysis was conducted using multiple linear regression, accompanied by classical assumption tests and hypothesis testing through F-tests and t-tests. The findings of this study reveal that asset growth has a significant positive effect on profitability, while leverage shows a significant negative effect. However, firm size, tangibility, and total asset turnover do not exhibit significant relationships with profitability. This study contributes both theoretically and practically to understanding the internal determinants of financial performance in the consumer sector and serves as a reference for management.

Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data regression (E-Views 12). The results show that sales growth directly affects tax avoidance, and company size moderates the relationship between sales growth and tax avoidance. However, capital intensity and earnings management do not have a significant effect, and company size cannot moderate the relationship between capital intensity and earnings management with tax avoidance. These findings emphasize that high sales growth can encourage companies to comply with tax regulations, thereby reducing tax avoidance, and that this effect can be suppressed by large company size due to greater reputational pressure and scrutiny. This study expands on previous research by making company size a moderating variable in the relationship between sales growth, capital intensity, and earnings management and tax avoidance.

This study aims to evaluate the effects of profitability, leverage, liquidity, and cash-flow shocks on the financial distress of companies in the hotel, restaurant, and tourism subsector listed on the Indonesia Stock Exchange during the period 2021 to 2024. The research approach employed is quantitative, using logistic regression analysis. The data analyzed are secondary data obtained from the annual financial statements of the respective companies. The results of the study indicate that, simultaneously, the four independent variables significantly influence financial distress. However, based on partial testing, each variable, namely Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and cash flow shock, does not show a significant relationship with financial distress. These findings imply that the risk of financial distress in this industry cannot be explained solely through a single financial indicator; instead, a more holistic approach is required. This study provides essential contributions to both management and investors in assessing companies' financial condition and formulating appropriate strategic decisions.

The development of smart cities has become a strategic priority for local governments seeking to enhance citizens’ quality of life, strengthen sustainable development, and improve public space management. Kambang Iwak Park in Palembang represents one of the city’s major urban green spaces that has undergone significant revitalization and serves as a case study for smart city implementation in public areas. This study analyzes the application of Cohen’s six smart city dimensions—Smart People, Smart Living, Smart Government, Smart Economy, Smart Mobility, and Smart Environment—and their relationship with Carmona’s six urban design dimensions. This qualitative–descriptive research utilizes visual observations, historical data, and facility documentation extracted from the provided presentation. The findings indicate that Kambang Iwak Park effectively integrates several smart city dimensions, particularly Smart Living, Smart Environment, and Smart Mobility. Nonetheless, issues such as irregular parking, insufficient smart services, and poorly organized street vendors remain challenges. The study concludes that integrating smart city principles with urban design concepts enhances public space quality and supports sustainable urban development in Palembang.

In an increasingly competitive business world with ever-increasing customer demands for the quality of services and goods, customer satisfaction and loyalty have emerged as crucial issues in today's marketing management. Under such conditions, business entities must identify the key elements that shape satisfaction and how these contribute to building customer loyalty. This paper aims to examine the nature of study results on the determinants of satisfaction and loyalty through an evaluation of several recent empirical studies. Two key questions are addressed: which elements most strongly influence customer satisfaction, and what is the intermediary function of satisfaction in explaining the relationship between marketing variables such as service quality, cost, brand image, and trust with customer loyalty. The technique employed is a qualitative literature review through a search of articles using Google Scholar and Publish or Perish (PoP). Key terms used include customer satisfaction, customer loyalty, service quality, and trust. Of the 50 articles found in the initial phase, 15 met the inclusion standards and were thoroughly reviewed. The evaluation findings reveal three dominant patterns: service and product quality are the most stable factors driving satisfaction; cost and brand image serve as supporting factors; and trust acts as an important intermediary variable. This evaluation confirms that customer satisfaction is a key component in strengthening loyalty. Future studies are recommended to expand the scope of business sectors, use a more comprehensive structural framework, and utilize a wider variety of methodological techniques.

This study provides an in-depth examination of the relationship between the implementation of administrative ethics and the quality of civil service performance within the framework of good governance principles in Kota Palangka Raya. Employing a qualitative–descriptive approach grounded in literature-based analysis, this research explores various empirical findings related to public service practices, bureaucratic transparency, regional asset management, and the integrity of civil servants. The analysis reveals that administrative ethics have not been fully internalized, as evidenced by persistent delays in service delivery, employee absenteeism, convoluted procedures, low responsiveness, and weak accountability and regulatory compliance. These conditions indicate a substantial gap between ideal ethical standards and actual administrative practices. The findings further confirm that core values of administrative ethics—such as integrity, discipline, responsibility, transparency, and professionalism—play a determinant role in realizing good governance principles, including transparency, effectiveness, efficiency, accountability, and the rule of law. This study asserts that strengthening administrative ethics is a strategic prerequisite for improving civil service quality and restoring public trust. The implications highlight the need for continuous capacity-building, enhanced integrity among civil servants, and strengthened oversight mechanisms to establish an equitable, accountable, and citizen-oriented system of governance.

This study aims to provide a comprehensive understanding of how psychological well-being (PWB) influences employee performance through a Systematic Literature Review approach. By analyzing a range of relevant and open-access studies, this review synthesizes key findings to identify patterns that explain the relationship between psychological well-being and work outcomes. The analysis reveals that PWB is a crucial internal factor shaping productive, stable, and consistent employee behavior. Individuals with higher levels of psychological well-being tend to demonstrate stronger motivation, higher discipline, and better adaptability when facing pressure or organizational changes. Beyond its direct influence, PWB also acts as a connecting variable between other determinants such as job satisfaction, work-life balance, and organizational support and improved performance. Overall, the review highlights that psychological well-being is not merely a personal condition but a strategic resource that significantly contributes to long term organizational productivity. Therefore, enhancing employee well-being should be integrated into human resource management practices as both a preventive measure and a long term capacity building strategy.  

Facilities and infrastructure play a crucial role in enhancing the quality of learning in Playgroup (Kelompok Bermain). This study aims to examine the influence of the availability and management of facilities and infrastructure on the effectiveness of early childhood learning processes. A quantitative research method was employed using surveys with questionnaires distributed to teachers and administrators of Playgroups. The collected data were analyzed through descriptive statistics and regression analysis to determine the relationship between facilities and infrastructure and learning quality. The findings indicate that adequate facilities such as comfortable classrooms and educational aids significantly improve children's learning motivation and the smoothness of the learning process. Well-equipped environments enable teachers to deliver lessons more effectively, thus positively impacting children's learning outcomes. In conclusion, improving and maintaining facilities and infrastructure should be a priority for Playgroup managers to ensure optimal learning quality and support the holistic development of young children.

This study aims to describe the dynamics of family business management at Teras Herritage Café in Malang City by highlighting role division, communication patterns, business operations, challenges, and the relationship between family and non-family employees. Using a qualitative approach with a case study strategy, data were collected through semi-structured interviews with the owner, family members, and non-family employees, as well as direct observation at the business location. The results show that café management is strongly influenced by family values, particularly the principle of mutual cooperation and role flexibility that allows all family members to be actively involved in operations. Although differences of opinion often arise, they are resolved through open communication, preventing significant conflict. The main challenges of the business include limited digital marketing, location competition, and suboptimal technical facilities. The relationship between family and non-family employees is harmonious, characterized by fair treatment and an inclusive work environment. The study's conclusions confirm that family social capital is a key strength in maintaining business stability, but strengthening the management structure, marketing strategy, and long-term planning is needed for the business to grow sustainably.

First aid is the initial action taken quickly and accurately for someone who has experienced an injury. One way to improve knowledge about injury management is by providing education or counseling. This study aims to determine the relationship between first aid counseling experience and knowledge of the PRICE technique for first aid for minor injuries. The study design was correlational. The study population was 68 members of the Indonesian Red Cross (Rural Red Cross), with 30 respondents selected using a purposive sampling technique. Data were collected using a questionnaire and analyzed using the Spearman's rho test. The Spearman's rho test yielded a p-value of 0.000 (α: 0.05) with an r (correlation strength) of 0.796, indicating a significant relationship between counseling experience and knowledge of the PRICE technique for first aid for minor injuries. Experience is a valuable learning experience that can enhance one's knowledge in dealing with health problems encountered in the surrounding environment. It is recommended that respondents increase their experience in various ways to address health problems that frequently occur in daily life.

This study aims to analyze the impact of participative leadership on voice behavior with knowledge sharing as a mediating variable among employees at PT. Jambi Ekspres Televisi. This research uses a quantitative approach with Structural Equation Modeling (SEM-PLS) technique analyzed using SmartPLS 4.0. The sample consists of 30 respondents selected through saturated sampling. Data were collected using a Likert scale questionnaire that measures the variables of participative leadership, voice behavior, and knowledge sharing. The results of the study show that (1) participative leadership, voice behavior, and knowledge sharing are at a high category; (2) participative leadership has a positive and significant impact on voice behavior; (3) participative leadership has a positive and significant impact on knowledge sharing; (4) knowledge sharing has a positive and significant impact on voice behavior; and (5) knowledge sharing significantly mediates the relationship between participative leadership and voice behavior. This study recommends that PT. Jambi Ekspres Televisi enhance participative leadership practices by strengthening two-way communication and implementing a more structured knowledge management system to improve performance and collaboration among employees.

Indonesia has extraordinary resources and potential in developing renewable energy sources (RES), but various obstacles must be overcome in implementing RES. The purpose of this study is to analyze the gap in the application of RES. This gap includes energy knowledge, community participation, battery waste management, service quality, regulation, and legal policy. This study uses a mixed-methods approach, by conducting a structured questionnaire in quantitative data collection, while qualitative data collection through special interviews, focused group discussions, and conducting policy regulation analysis. The results show that 62% of people do not understand RES, 28% are involved in project planning, and 74% are unaware of SOP (standard operating procedures) regarding battery waste recycling. The results of the correlation analysis reveal a positive relationship between the level of knowledge and interest in RES (R = 0.56). Also, the developed community-based participation model includes initial involvement, transparency of information, and local incentives. These findings further strengthen the compatibility of the innovation diffusion theory, planned behavior theory, SERVQUAL, and the theory of public interest. This study will make a practical contribution through evidence-based strategies in increasing resilience, especially for policymakers and energy service providers. The impact of the policy aspects includes the need for large reforms, education, public campaigns, and the realization of battery waste management systems. This study also provides an opportunity for further study by expanding the geographical scope and related industrial sectors.  

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on the financial performance of mining companies listed in the Jakarta Islamic Index (JII70) for the 2020–2024 period, with the Debt to Equity Ratio (DER) as a control variable. The findings show that, partially, the Environmental variable has a positive but insignificant effect on ROA, indicating that efforts in energy efficiency, waste management, and emission reduction have not yet been fully reflected in short-term profitability. In contrast, the Social variable has a significant effect on ROA, emphasizing that companies’ engagement in building stakeholder relationships, protecting employee rights, and implementing social responsibility programs contribute substantially to financial performance. The Governance variable also has a significant effect on ROA, highlighting the importance of good governance practices, transparency, and accountability in enhancing profitability. Meanwhile, the control variable DER shows no significant effect on ROA. Simultaneously, ESG performance has a significant effect on ROA, proving that integrated ESG implementation supports the profitability of mining companies. These findings confirm that ESG is not only a compliance measure with sustainability principles but also a long-term business strategy that strengthens companies’ competitiveness and serves as a crucial consideration for investors in making investment decisions.

This study aims to see the effect of Debt to Equity Ratio (DER) and Return on Assets (ROA) on Stock Price in PT. Wilmar Cahaya Indonesia, Tbk which is listed on the IDX during the period 2015–2022. The data used in this study is in the form of the company's annual financial statements obtained through secondary sources. This study uses a quantitative approach with multiple linear regression analysis methods, while data processing is carried out using the SPSS application. The results of the study show that partially the Debt to Equity Ratio (DER) variable has a negative effect on the Share Price, while the Return on Assets (ROA) does not have a positive effect on the company's Share Price. However, the results of the simultaneous test show that DER and ROA together have a positive and significant influence on the Stock Price. These findings provide an idea that the combination of capital structure and profitability remains an important indicator in assessing the performance of a company's shares even though their partial relationships show different tendencies. In addition, this research can be a reference for investors in considering the company's fundamental condition before making investment decisions, as well as provide additional insights for management in managing the capital structure more optimally.

This study aims to comprehensively analyze the influence of workload and work environment on employee performance at PT Bintang Matrik Indonesia, Bekasi City, both partially and simultaneously. The background of this research lies in the importance of optimal human resource management to enhance company effectiveness and efficiency. An unbalanced workload can lead to physical and mental fatigue, reducing motivation and productivity, while an unsupportive work environment may decrease employee comfort and job satisfaction. This study uses a quantitative research method with the Slovin sampling technique and data collection through questionnaires distributed to company employees. Data analysis was conducted using classical assumption tests and multiple linear regression to examine the relationships between variables. The results indicate that both partially and simultaneously, workload and work environment have a positive and significant effect on employee performance. Therefore, the company should pay greater attention to workload balance and create a safe, comfortable, and supportive work environment to improve employee performance and loyalty.