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This study aims to analyze the effect of gender diversity in the board of directors and the presence of an audit committee on the level of integrated reporting disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study uses companies' annual reports as secondary data and applies multiple linear regression for analysis. The results show that both gender diversity and the audit committee have a positive and significant effect on integrated reporting disclosure. These findings support agency theory, which posits that sound corporate governance enhances transparency and reporting accountability. This research contributes theoretically to the literature on integrated reporting and offers practical implications for companies in formulating more sustainable and informative reporting strategies.

Inter industry benchmarking has become an important strategy for comanies to improve their competitiveness by mapping the advantages of other sectors. This research addresses the implementation of benchmarking as a transformative tool that allows companies to learn from best practices beyond the traditional boundaries of their industry. With a qualitative descriptive approach, this research explores the latest literature as well as real case studies of Indonesian companies such as PT. Astra International, Bank Mandiri, and Garuda Indonesia. The implementation of benchmarking in the three mentioned companies shows indusa positive impact in the from of increased operational effiensiency, innovation in products or services, and customer satisfaction. This study also highlights the challenges in implementing inter industry benchmarking, including internal resistance, resource limitations, and contextual adaption difficulties. Key success factors such as management commitment, cross-functional collaboration, and the use of modern technology are deteminants of the success of this process. Inter industry benchmarking not only improves efficiency but also creates added value for customers and strengthens the company’s position in the global market.

The practice of tax avoidance is often used by companies to legally reduce tax obligations, which can harm the state. Companies with high profitability and large size may indicate the use of more complex effective tax planning strategies. This study aims to examine the influence of profitability and company size on tax avoidance. This research is explanatory in nature. The research sample consists of 19 manufacturing companies in the food and beverage subsector listed on the IDX for the period 2020–2023, obtained through purposive sampling. Data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression, goodness-of-fit tests (F-test and coefficient of determination), and hypothesis testing (t-test). The results show that profitability has a significant positive effect on tax avoidance, while company size has a significant negative effect on tax avoidance

Credit Union (CU) Mandiri is one of the cooperative-based microfinance institutions that plays an important role in improving the economic welfare of the community in Pematang Siantar. This study aims to analyze the contribution of CU Mandiri in empowering its members through savings and loan programs, financial literacy training, and micro-business development. The method used in this study is a descriptive qualitative approach, with data collection techniques through interviews, observations, and documentation studies. The results of the study show that CU Mandiri not only provides affordable financing access for low-income communities, but also increases the awareness and ability of its members to manage their finances independently. Through cooperative principles such as solidarity and active participation of members, CU Mandiri has succeeded in creating an environment that supports local economic growth. However, challenges such as low financial literacy and limited capital are still obstacles that need to be addressed systematically.

This study aims to understand the impact of inflation on the purchasing power of communities in Lampung Province throughout 2024 from a macroeconomic perspective using a qualitative approach. The persistent fluctuations in inflation over the year have triggered various responses and adaptation strategies among the public, particularly within economically vulnerable groups. Through in-depth interviews with various informants—such as small business owners, housewives, and informal sector workers—this study finds that inflation has influenced consumption patterns, spending priorities, and how people manage their daily income. A noticeable decline in purchasing power is observed in essential needs and healthcare services. Common coping strategies include switching to alternative products, taking on debt, or reducing overall consumption. The findings suggest that inflation has not only economic implications but also social consequences, highlighting the importance of social protection policies and price stabilization efforts to maintain household economic resiliencej.

The US dollar has been the main global currency for quite a long time, which has made other countries dependent on the US economy, and has also become a risk for developing countries and global trading partners. In this situation, the BRICS member countries (Brazil, Russia, Cina and South Africa), planned a dedollarization strategy to create a fair international financial system. This studywill examine the strategy by looking at the monetary, technological and geopolitical aspects, and its impact on developing countries such as Indonesia. Using qualitative methods, especially literature studies, the researcher found that although various efforts have been made such as strengthening local currencies and creating inter-country payment systems,the dominance of the dollar countries. The main challenges include the lack of monetary policy alignment, the low level of financial integration between BRICS members and the impact of geopolitical tensions. These implications show that dedolarization is a process that requires a long time, cooperation, economic stability and technological innovation to become a real alternative to be the dominance of the US dollar in the future.

The main issue faced by BSI Farm is the suboptimal quality control at each stage of hydroponic kale production, resulting in inconsistent product quality. This study aims to analyze the quality of hydroponic kale products at BSI Farm using the input-process-output (IPO) approach. The analysis covers all stages of production, from the selection of superior seeds, nutrient and water management, cultivation using the NFT (Nutrient Film Technique) system, to harvesting and packaging. The results show that the implementation of strict quality control at each stage successfully produces fresh, clean, pesticide-free kale that meets modern market standards. Production waste is managed through a grading system and utilized as animal feed to minimize environmental impact. The main challenges include pest attacks, plant diseases, and inconsistent harvests due to a lack of standardized procedures. However, these can be addressed through regular monitoring, appropriate use of pesticides and fungicides, and consistent implementation of cultivation SOPs.

QRIS (Quick Response Code Indonesian Standard) is a national digital payment innovation launched by Bank Indonesia to strengthen Indonesia’s digital and economic sovereignty. By integrating various payment platforms into a single QR code standard, QRIS simplifies domestic transactions—especially for Micro, Small, and Medium Enterprises (MSMEs)—while reinforcing state control over financial infrastructure and data flows. This policy reduces reliance on international payment networks such as Visa and Mastercard, which previously dominated digital transactions and stored data abroad. On a global scale, QRIS functions as a tool of digital economic diplomacy through cross-border payment initiatives like ASEAN Pay, enabling Indonesia to expand its influence in the global digital payment ecosystem. However, the United States has criticized QRIS, arguing that it restricts access for foreign companies and poses a barrier to trade. In response, the Indonesian government asserts that QRIS is designed to protect national interests while promoting fair international collaboration. This study employs a normative juridical and descriptive qualitative approach to analyze QRIS-related regulations, its impact on digital sovereignty, and its implications for international trade relations. Secondary data is sourced from literature studies and official documents. The findings reveal that QRIS plays a vital role in accelerating MSME digital transformation, enhancing financial inclusion, and strengthening Indonesia’s bargaining position in global digital finance. Ultimately, QRIS stands not only as a transaction tool but also as a strategic symbol of Indonesia’s digital independence and competitiveness in the international financial landscape.

The local fashion industry has experienced significant growth alongside the increasing maturity of Indonesia’s digital ecosystem. Aerostreet is one of the local fashion brands that has benefited from the advancement of digital technology. Initially a footwear brand, Aerostreet has expanded its product range to include clothing, jackets, perfumes, and more. This study aims to analyze Aerostreet’s digital marketing strategies in increasing sales. The research employs a descriptive qualitative approach, with data collected from various official databases and popular websites. In addition to statistical publications, this study also examines scientific publications related to the research problem. The findings indicate that Aerostreet has successfully implemented effective digital marketing strategies to boost sales and strengthen its position in Indonesia’s competitive fashion industry. These strategies include the optimal utilization of social media platforms such as Instagram and TikTok, as well as e-commerce platforms like Shopee, Bukalapak, Tokopedia, and Lazada. On Instagram, Aerostreet builds a positive brand image through engaging visual content, active interactions with followers, and collaborations with other brands. Through TikTok, the brand creates creative and trend-relevant content, encouraging user engagement through hashtag campaigns and challenges. Additionally, Aerostreet maximizes e-commerce by showcasing products in detail and leveraging available promotional features. This combination of strategies enables Aerostreet to reach a broad audience, build brand awareness, and drive product sales. Aerostreet’s success highlights the importance of adapting to digital trends and gaining deep insights into consumer behavior in the digital era.

This study is conducted to assess the relationship between Good Corporate Governance (GCG) practices and the financial performance of LQ45-listed companies, in which firm size plays a moderating role. A sample of 23 firms, consistently listed in the LQ45 index between 2019 and 2023, was utilized in this study. The selection of companies relied on purposive sampling as the selection technique. The analysis of the data was conducted by utilizing a regression model with a data panel, with the software EViews 13 being utilized for this purpose. The findings of the study demonstrated that independent commissioners contributed positively and significantly to the firm’s return on assets (ROA). Insider share ownership and board size demonstrated no significant impact. Conversely, ROA was adversely and significantly influenced by of the audit committee. The results of the moderation test demonstrate that the correlation between insider ownership and ROA is strengthened, while the correlation between independent board commissioners and ROA is weakened. Moreover, the study determined that the board size and the audit committee were not moderated by return on assets (ROA).

Village infrastructure is an important foundation for local economic development and improving the welfare of the community in the area. However, the obstacles often encountered include ineffective budget planning, lack of community participation, and weak supervision in budget implementation. Nevertheless, there is potential for improvement through the implementation of an integrated village financial information system and active community involvement in the village development planning deliberation process (Musrenbangdes). This study employs a qualitative approach, utilizing primary data obtained through interviews and secondary data from journal sources and previous research. The results of this study indicate that village infrastructure development through the APBDes begins with the participatory preparation of the RKP, involving RT, RW, and BPD. Funding comes from the APBDes, PAD, and community self-help. The focus of development has now shifted to community empowerment, especially women, through skills training. APBDes management faces challenges in meeting sudden needs and relies on deliberation for solutions. Transparency is maintained through budget publication, and project implementation considers environmental aspects. Evaluations are conducted by the Inspectorate and District Office, while the community also monitors and critiques implementation. Regarding the food security program, there will be a shift in management to BUMDes starting in 2025, pending new regulations. The APBDes covers revenue, expenditures, and financing, with village deliberations as the highest forum for approval. Village funds are considered insufficient, so assistance from the Regional People's Representative Council (DPRD) also plays an important role.

Watu Lanur Village is one of the villages in Lamba Leda District, East Manggarai Regency, NTT which belongs to the 3T area (underdeveloped, foremost and outermost), based on Perpres No. 63 of 2020. The village is experiencing low development, geographical location is in the hills, far from urban areas. The village community is still carrying out traditional traditions, one of which is Belis Custom, which causes people to often experience difficulties. PT Permodalan Nasional Madani provides special services for pre -prosperous women through the provision of capital called PNM Mekaar to start a business or who wants to develop a business. The purpose of this study is to determine the success of the capital program in empowering the family's economy in Watu Lanur Village. Data collection of this study from primary data and secondary data, with observation data collection techniques, interviews, and documentation. The method used by this research is descriptive with a qualitative approach. The focus of the problem of this research on families who experience economic difficulties due to traditional traditions. The results of this study indicate that PNM Mekaar is quite successful in providing capital to overcome the sustainability of the main business in the village, namely pigs. Pig -livestock becomes the backbone of the family economy according to tradition there. Every traditional event requires pigs to sacrifice. Obstacles to the capital program in this village, namely the absence of training held by PNM Mekaar caused members not to use capital according to the designation. There is a need for assistance and training to ensure that members can utilize capital productively, so as to improve economic welfare while maintaining tradition.

This study aims to analyze the factors contributing to the success of e-government implementation through the Wargaku application as a digital-based public service innovation in the city of Surabaya. The Wargaku application is designed to facilitate the community in submitting complaints, aspirations, and service needs in a faster, more efficient, and transparent manner. This study employs a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. Analysis is conducted using an interactive model. The results of the study indicate that the success of the Wargaku application in supporting public complaint services is determined by five key factors: information and data, information technology, organizational and managerial aspects, legal and policy frameworks, and institutional or environmental factors. These five factors are interrelated in forming an effective and adaptive digital-based public service system. Although the application has achieved significant results with a complaint resolution rate above 90%, challenges remain, such as limited access for iOS users, technical system constraints, and the need to improve public digital literacy. This study recommends strengthening technological infrastructure, expanding cross-device accessibility, and enhancing user capacity as strategic steps to support the sustainability of local e-government.

This research is a qualitative descriptive study aimed at understanding and analyzing the performance of the Secretariat employees at the Ambon City General Election Commission (KPU) in 2024. The study was conducted at the Ambon City KPU. The data collection techniques used were observation, interviews, and documentation with a total of 10 informants who were considered directly involved in the role of the Secretariat employees’ performance in organizing the local election. The results of this study indicate that the performance of administrative services is not yet optimal or has not been implemented properly. This can be seen from the research findings regarding service standards, which include several indicators: service procedures, completion time, facilities and infrastructure, and the competence of service officers. The study concludes that improvements are needed in discipline, knowledge, skills, and expertise of the officers so that the service process can be carried out effectively.

The purpose of this study is to understand the form of intellectual property regulation that is the object of debt collateral in bank financial institutions and the form of execution of intellectual property that is the object of debt collateral in bank financial institutions in the event of default according to Government Regulation Number 24 of 2022. This study uses a normative legal research method with a statutory regulatory approach and a conceptual approach. The legal materials used include primary legal materials in the form of legislation covering intellectual property and collateral, secondary legal materials in the form of interviews with Rikson Sitorus as Chair of the Legal Analyst Working Group for Copyright and Industrial Design, DJKI, Ministry of Law and Human Rights and Muhammad Fauzy as Coordinator of Intellectual Property Facilitation II, Ministry of Tourism and Creative Economy/Baparekraf, scientific papers and related documents. The validity of legal materials is carried out by harmonizing legal materials in order to find the suitability of legal materials with the issues being answered. Based on the research results, it was found that: (1) Intellectual Property as an object that has a movable and intangible nature, the same as other property rights, can be transferred and assigned to other parties, such as being used as a credit guarantee object by the owner of the intellectual property. PP 24 of 2022 opens up opportunities for all types of IP to be used as bank collateral. (2) Execution of IP as Collateral can be carried out by; if the collateral is bound by fiduciary, it can be executed following the provisions contained in the Collateral Law, if using a contract in creative economic activities, the settlement process is carried out based on the provisions of the existing contract, if using the right to collect in creative economic activities, the right to collect can be executed by demanding payment through a legal process in accordance with the existing agreement.

This study aims to analyze the influence of organizing sports events on economic growth in Indonesia during the endemic transition period and legal regulations on sports events during the endemic transition period. Using normative juridical and normative empirical methods with a qualitative approach, this study examines relevant legal norms, such as the Indonesian Sports Law, on the influence of the country's economy in organizing sports events. Data were obtained from documentation of primary and secondary legal sources and interviews to understand the factors of economic growth through the sports industry. The results of this study indicate that the influence on economic growth through organizing sports events in Indonesia during the endemic transition period has not been fully accommodated by existing regulations. During the endemic transition period until now, the government and several sectors that work together to boost economic growth in Indonesia have not maximized the existing opportunities. However, with the weak implementation of regulations even though regulations regarding the sports industry have been written in the law. So that inappropriate implementation can hinder economic growth, as well as the occurrence of individuals who violate and damage existing facilities and the occurrence of budget efficiency in 2025 also affect the implementation of sports events. This study recommends that the government, private sector, and community collaborate to improve infrastructure evenly and maintain and build local and international appeal through the sports industry to become a source of foreign exchange for the country like developed countries.

This study aims to examine the aspect of justice in the administration and settlement of bankrupt assets by the Curator, particularly concerning the repayment of receivables to creditors in the context of auction minutes issued by the KPKNL Samarinda. The research adopts a normative juridical method, legislation approach and conceptual approach, and is connected to a case study approach focusing on the auction process in the bankruptcy case of PT Karebet Mas Indonesia (in bankruptcy). The results of this study indicate that the Curator, in administering and settling unsold bankrupt assets, may proceed with a private sale (underhand sale) with the approval of the supervising judge, based on a limit value obtained from an independent appraiser’s valuation, provided that at least two public auctions have been conducted without success. The distribution of assets to creditors must observe the principle of pari passu pro rata, which ensures equal treatment according to their respective priorities.In the event that the settlement process of the bankrupt estate has been declared completed, yet the creditors have not received full repayment of their claims, the general provisions under Article 1131 of the Indonesian Civil Code shall apply, namely that all of the debtor’s assets constitute collateral for the fulfillment of their debts. This study recommends an amendment to Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations, to regulate in a detailed, specific, and comprehensive manner the requirements for the underhand sale of bankrupt assets by the Curator. Such regulation is necessary to ensure justice and legal certainty for bankrupt debtors and creditors, particularly regarding the repayment of claims for concurrent creditors.

The development of society and the increasing complexity of legal relations necessitate the reform of the national criminal law system. This research is motivated by the need to examine the relevance and responsiveness of provisions governing the criminal act of embezzlement in the 1946 Indonesian Criminal Code (Old KUHP) and the 2023 Indonesian Criminal Code (New KUHP). The aim of this study is to analyze the substantive similarities and differences between the two codifications of criminal law, and to assess the extent to which the New KUHP addresses the challenges of modern legal systems. This study employs a normative juridical method using a comparative approach to relevant legislation. The findings reveal that, while both codes share fundamental elements of embezzlement and similar sentencing structures, the 2023 KUHP adopts a more progressive approach. Key reforms include the expansion of legal subjects to include corporations, the adjustment of value thresholds for minor embezzlement, the implementation of more flexible sanctions such as fines, and the strengthening of restorative justice principles. The implications of these findings indicate that the 2023 KUHP is more adaptive to socio-economic dynamics and the needs of a modern criminal justice system. Accordingly, the New KUHP offers a more relevant and contextual legal framework, particularly in addressing embezzlement offenses.

According to Article 2 paragraph (1) of Law Number 1 of 1974 concerning Marriage, a marriage is considered valid if it is conducted according to the laws of the respective religion and beliefs. Marriage is not merely a physical union but also an emotional bond, and fundamentally follows the principle of monogamy. In the legal framework of marriage, state protection—particularly for wives and future children—can only be guaranteed if the marriage is consciously conducted in accordance with Law Number 1 of 1974, which includes the requirement that the marriage be officially registered under applicable laws and regulations.If a marriage is not registered, the state cannot provide legal protection concerning marital status, joint property, inheritance, and other rights arising from the marriage. To establish a wife’s rights, it must first be proven that a legal marriage exists between her and her husband. One legal consequence of an unregistered marriage is that neither the wife nor any children from the marriage have the right to claim support or inheritance from the husband. Islamic inheritance laws allocate shares specifically to blood relatives.Unregistered marriages—often called sirri, kiyai, or syar’i marriages—are conducted according to religious rules or customs but are not registered with the Marriage Registrar. In Chinese customary law, property acquired during marriage is influenced by a patrilineal kinship system, where the wife’s status is governed by the husband’s family law. Generally, the husband, as head of the household, controls all marital property and has absolute rights to use it without needing the wife’s consent, including in transferring joint property.

The community as voters has a very important role because it is one of the factors that determine the success or failure of organizing elections. The purpose of this research is used as information on the role of election organizers, in this case the District Election Committee (PPK) at the Sumbermanjing Wetan District Level, Malang Regency in its efforts to increase community participation and as knowledge about general elections to be used as an evaluation in organizing future elections. This research uses phenomenological qualitative research methods through in-depth source interviews and observation notes to election organizers, namely members of the District Election Committee (PPK) in Sumbermanjing Wetan District, Malang Regency. PPK in socialization activities to the community cooperates with the District Election Supervisory Committee (Panwascam) in supervision and socialization, government agencies, government institutions and local village community organizations in disseminating socialization to the community because it is able to reach all communities that have limited accessibility. The declining level of community participation needs to be reviewed so that people who abstain from voting or who do not use their voting rights can actively participate in realizing democracy. In addition, a wise evaluation of the regulations, technical implementation, accuracy of voter data, neutrality and integrity of the electoral process is needed.