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This study aims to analyze and evaluate the effectiveness of bureaucratic reform in realizing good governance and improving the quality of public services in Indonesia. The research employs a library research method by reviewing various relevant academic sources, including journals, books, and official reports. The findings indicate that bureaucratic reform has a positive impact on enhancing efficiency, effectiveness, transparency, and accountability in public administration. The implementation of reforms through service digitalization, procedural simplification, and the application of standard operating procedures (SOPs) has significantly improved the quality of public services, particularly in terms of speed, accessibility, and service certainty. Furthermore, bureaucratic reform promotes the implementation of good governance principles, such as transparency, participation, and accountability. However, several challenges remain, including resistance to change, limited human resource competencies, and uneven policy implementation across government institutions. Therefore, continuous efforts are required through capacity building, strengthening monitoring systems, and optimizing the use of information technology to ensure the sustainability and success of bureaucratic reform.

This study aims to analyze the effect of green accounting and carbon emission disclosure on firm value in palm oil sector issuers listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program during the 2020–2024 period. Green accounting is proxied using the PROPER rating, which reflects a company's environmental management performance, while carbon emission disclosure is measured based on the level of carbon emission disclosure in the company's annual report or sustainability report. This study uses a quantitative approach with panel data regression analysis. The sampling technique used was purposive sampling, with the criteria being palm oil companies listed on the IDX, participating in PROPER, and consistently publishing annual reports throughout the study period. The data used are secondary data obtained from financial reports, sustainability reports, and official publications related to PROPER. The results are expected to show that the implementation of green accounting has a positive effect on firm value, as it reflects the company's commitment to sustainability and increases investor confidence. Furthermore, carbon emission disclosure is expected to have a positive effect on firm value, depending on market perception and the quality of environmental information disclosure. This research is expected to contribute to the development of environmental accounting literature and serve as a reference for regulators, investors, and company management in improving transparency and environmental performance to create sustainable corporate value.

Indonesia’s mineral downstreaming policy has become a strategic instrument to increase the added value of natural resources and strengthen the country’s position in the global mineral value chain. This study aims to analyze the effectiveness of the mineral downstreaming policy in encouraging regional economic transformation through the development of an integrated nickel processing industry in Obi Island, South Halmahera. The research employs a descriptive qualitative approach using secondary data obtained from government publications, corporate reports, policy documents, and environmental reports. Key data sources include regional economic statistics from the Central Bureau of Statistics, corporate publications from Harita Nickel, and regulatory frameworks such as Law No. 3 of 2020 concerning Mineral and Coal Mining. The findings show that the downstreaming policy has transformed Indonesia’s nickel industry by shifting export patterns from raw ore toward higher value-added products such as ferronickel and Mixed Hydroxide Precipitate (MHP), which are essential materials for electric vehicle battery production. The integration of Rotary Kiln Electric Furnace (RKEF) and High Pressure Acid Leach (HPAL) technologies in Obi Island has strengthened Indonesia’s role in the global battery supply chain while also stimulating regional economic growth in South Halmahera. However, the rapid expansion of the nickel industry also raises environmental governance challenges that require stronger regulatory oversight and sustainable mining practices. Therefore, future policy implementation should emphasize balanced economic development, environmental sustainability, and effective governance in mineral resource management.

This study conceptually examines the influence of assurer type, assurance standards, and assurance level on the breadth of assurance statements in sustainability reports. Moving beyond prior literature that treats assurance as a binary variable (presence versus absence), this paper highlights disclosure breadth as a critical dimension of assurance quality and substance. Drawing on legitimacy theory and complemented by institutional theory, the study argues that the technical configuration of assurance shapes the quality of organizational legitimacy obtained by firms. Specifically, the type of assurer (public accounting firms versus non-accounting providers), the standards adopted (e.g., ISAE 3000 and/or AA1000AS), and the level of assurance (limited versus reasonable) influence the structure, systematic presentation, and comprehensiveness of assurance statements. Firms that engage reputable providers, apply globally institutionalized standards, and select reasonable assurance are more likely to issue broader and more detailed statements. In contrast, weaker institutional pressures may encourage symbolic assurance practices characterized by minimal disclosure. The study contributes theoretically by extending legitimacy theory to the technical dimensions of assurance and positioning disclosure breadth as a proxy for substantive legitimacy. Practically, it suggests that regulators and companies should emphasize transparency and comprehensiveness in assurance statements to enhance credibility and discourage symbolic sustainability reporting practices.

This study aims to examine the factors influencing the level of sustainability report disclosure based on OJK regulations in KBMI 3 banking companies listed on the Indonesia Stock Exchange in 2023. The level of sustainability disclosure is measured using the Sustainability Report Index (SR Index), constructed through content analysis of indicators stipulated in POJK No. 51/POJK.03/2017. The independent variables analyzed in this study include firm size, profitability proxied by Return on Assets (ROA) and Return on Equity (ROE), foreign ownership, and firm age. This research employs a quantitative explanatory approach using secondary data obtained from annual reports and sustainability reports. Data were analyzed using multiple linear regression with SPSS. The results indicate that firm size, foreign ownership, and firm age have a positive and significant effect on the level of sustainability report disclosure. Conversely, profitability measured by ROA and ROE does not have a significant effect. Simultaneously, all independent variables significantly influence sustainability report disclosure. These findings suggest that structural and ownership characteristics play a more dominant role in determining sustainability disclosure than financial performance, reflecting the regulator-driven nature of sustainability reporting in the Indonesian banking sector.

Micro, Small, and Medium Enterprises (MSMEs) are highly vulnerable to a wide range of business risks that may threaten their operational continuity and long-term sustainability. These risks include financial instability, market fluctuations, supply chain disruptions, regulatory changes, and limited managerial capacity. This study aims to describe the implementation of risk management practices in MSMEs by examining the processes of risk identification, analysis, evaluation, and control in accordance with the specific characteristics and limitations of MSME operations. The research applies a qualitative method using a document study approach to explore and analyze the phenomenon of risk management within MSMEs. The data utilized consist of secondary sources, including scholarly journal articles, previous empirical research findings, official publications from relevant institutions, government reports, and other publicly accessible documents related to MSME development. The findings reveal that although MSME actors generally recognize the existence of various business risks, the practical implementation of structured and systematic risk management remains suboptimal. Many MSMEs still apply informal, reactive, and experience-based strategies rather than comprehensive risk management frameworks, indicating the need for improved awareness, training, and institutional support.

The Village-Owned Enterprise (BUMDesma) plays an important role in empowering the local community's economy. BUMDesma "Bumi Artha Mandiri LKD" in Kemujan Village runs a revolving loan program to meet the capital needs of the community, particularly for micro-business actors. This study aims to describe the structure, procedures, and performance of the accounting system applied to the program, as well as to identify obstacles and efforts for improvement. The research method used is qualitative descriptive with data collection through direct observation, interviews with BUMDesma managers and borrower members, and financial document analysis. The results show that the running accounting system includes modules for member registration, lending, payments, and financial reports with recording procedures in accordance with basic accounting principles. The advantages of this system include high transparency and adequate risk control, but it still faces challenges such as limited technology, management capacity, and availability of accurate data. Planned improvements include the adoption of information technology, continuous training, and enhanced cooperation with the community. The study concludes that the existing accounting system has made a positive contribution, but it needs to be strengthened to support the sustainability of the revolving loan program and the economic empowerment of the village.

This study examines the mediating role of SDG disclosure in the relationship between ESG score and financial performance within the mandatory reporting context of non-financial firms listed on the Indonesia Stock Exchange during 2021-2023. Using a purposive sample of 59 companies (177 observations), the analysis employs panel data regression and the Sobel test to evaluate ESG metrics from Refinitiv Eikon alongside disclosure and financial data from corporate reports. Empirical results show that ESG score does not significantly predict SDG disclosure nor directly affect financial performance measured by ROE. Furthermore, SDG disclosure shows no significant association with financial performance and fails to mediate the ESG-ROE relationship. Firm size is the only variable positively related to SDG disclosure, suggesting that reporting practices are more strongly driven by organizational resources and public visibility than by substantive ESG performance. Overall, the findings reveal a decoupling phenomenon, where sustainability reporting in Indonesia tends to reflect symbolic compliance rather than value-creating integration. The study concludes that a credibility gap exists in the capital market, as SDG disclosure has not yet functioned as an effective mechanism for converting ESG performance into financial gains. This study provides evidence on the limitations of SDG disclosure as a value transmission mechanism in emerging market, offering insights for regulators and market participants seeking to enhance the economic relevance and credibility of SDG reporting.

The development of the palm oil industry in Indonesia typically relies on collaboration with smallholder farmers, but this collaboration often faces various problems such as poor cultivation techniques, lack of technical guidance, unclear administrative matters, and limited access to certification and markets. This study aims to develop a specific human resource management model to support collaboration with smallholder farmers, thereby improving production yields, sustainability, and engagement in the palm oil supply chain. The method used is a desk study, namely by analyzing and reconstructing information from research results, industry reports, and palm oil certification and sustainability policies. Based on the analysis, a career structure and Human Resource Management functions are proposed, consisting of collaboration supervisors, field officers, capacity training officers, collaboration administration staff, and collaboration/certification managers. This model allows for technical and administrative assistance, training for farmers, collaboration coordination, and certification and compliance management. The implementation of this model is predicted to improve cultivation quality, improve smallholder access to certification and markets, and strengthen the stability and sustainability of the supply chain. Thus, the HR model for smallholders offers a strategic solution to the various challenges of working with smallholders and supports the development of a socially, economically, and environmentally sustainable palm oil agribusiness sector.

The development of the palm oil industry in Indonesia typically relies on collaboration with smallholder farmers, but this collaboration often faces various problems such as poor cultivation techniques, lack of technical guidance, unclear administrative matters, and limited access to certification and markets. This study aims to develop a specific human resource management model to support collaboration with smallholder farmers, thereby improving production yields, sustainability, and engagement in the palm oil supply chain. The method used is a desk study, namely by analyzing and reconstructing information from research results, industry reports, and palm oil certification and sustainability policies. Based on the analysis, a career structure and Human Resource Management functions are proposed, consisting of collaboration supervisors, field officers, capacity training officers, collaboration administration staff, and collaboration/certification managers. This model allows for technical and administrative assistance, training for farmers, collaboration coordination, and certification and compliance management. The implementation of this model is predicted to improve cultivation quality, improve smallholder access to certification and markets, and strengthen the stability and sustainability of the supply chain. Thus, the HR model for smallholders offers a strategic solution to the various challenges of working with smallholders and supports the development of a socially, economically, and environmentally sustainable palm oil agribusiness sector.

This study aims to analyze the financial performance of KSP Kopdit Obor Mas using the PEARLS method (Protection, Effective Financial Structure, Asset Quality, Rates of Return and Cost, Liquidity, Signs of Growth) and to examine its relevance within the Resource Based View (RBV) framework. The research employed a descriptive method with both qualitative and quantitative approaches. Data were collected through observation, interviews, documentation, and cooperative financial reports from the Annual Member Meeting (RAT) for the period 2022–2024. The results indicate that the Protection aspect is categorized as healthy, as the risk reserve ratio is sufficient to cover delinquent loans. The Rates of Return and Cost aspect also shows good performance due to stable operational cost efficiency. However, weaknesses were found in the Effective Financial Structure, Asset Quality, and Signs of Growth aspects, particularly in the declining membership growth. From the RBV perspective, the cooperative possesses valuable and rare resources in the form of strong risk management capability and operational efficiency, but it has not fully developed a strong capital structure and asset quality to achieve sustainable competitive advantage. Therefore, the cooperative should improve credit management, strengthen institutional capital, and enhance membership growth to maintain long-term financial sustainability.

Character education faces significant challenges due to digital disruption and globalization that trigger moral degradation in adolescents. In Purwakarta Regency, the "7 Poe Atikan" policy through Regent Regulation No. 69 of 2015 was implemented as a transformative solution based on local wisdom. This study aims to analyze the implementation mechanism, the character values ​​formed, and the supporting and inhibiting factors of the "7 Poe Atikan" program for students of SMPN 1 Maniis. This study uses a qualitative approach with a descriptive literature method. Data are sourced from official documents, educational reports, and related scientific articles over the past seven years. The analysis shows that the implementation of "7 Poe Atikan" in Maniis District effectively internalizes the values ​​of nationalism and love of culture through concrete practices such as the use of Basa Indung (mother language) and traditional clothing. However, significant challenges were found in the Betah di Imah aspect which indicates the still weak synergy between schools and parents. The implementation of "7 Poe Atikan" at SMPN 1 Maniis has successfully created an educational ecosystem that adapts to local wisdom, although strengthening collaboration with the family environment remains a priority for the sustainability of students' holistic character.

This community service program aimed to implement the ESB Point of Sales (POS) application as a tool for financial digitalization at The Houseplants Coffee, an MSME located on Bengawan Street No. 16, Bandung City. The main problems faced by the partner included manual transaction recording, limited sales information, and weak control over inventory and cash flow. A Participatory Action Research approach was applied by involving the owner and staff in all stages of the program, including problem identification, planning, implementation, mentoring, and evaluation. The results indicate improved transaction recording accuracy, better inventory monitoring, and the availability of digital-based sales reports. The mentoring process also led to changes in work behavior, the establishment of new technology-based practices, and the emergence of a local leader supporting system sustainability. These findings demonstrate that integrating POS technology with a participatory approach effectively promotes sustainable digital transformation in MSMEs.

This community service activity aims to improve the ability of farmers in East Singkawang Regency to prepare simple and structured financial reports. Prior to the activity, most farmers had not maintained regular financial records, thus experiencing difficulties in identifying production costs, revenue, and profitability. The implementation method included socialization of farm financial management, training in preparing simple financial reports, and intensive mentoring. This activity involved 20 farmers as community service partners. Evaluation was conducted through comparing conditions before and after the activity using pre- and post-test instruments and observing financial record keeping results. The results showed a 45% increase in farmers' understanding of financial reporting concepts, as well as a 50% increase in their ability to prepare simple profit and loss and cash flow statements. Furthermore, 83% of participants were able to record business transactions independently and sustainably after the mentoring activity. The implementation of simple financial reports also helped farmers identify production cost structures and determine business plans for the next planting season. This community service activity contributed to strengthening the application of financial management in farming businesses and supported increased transparency, efficiency, and economic sustainability for farmers in East Singkawang Regency.

This Micro, Small, and Medium Enterprises (MSMEs) empowerment and development program aims to improve the capacity of business financial management through training in simple bookkeeping, preparation of simple financial reports, and business cost analysis in Tegal Sari Hamlet, Block S, Batumarta 1 Village, Lubuk Raja District, Ogan Komering Ulu Regency. This program is motivated by the low ability of MSMEs to systematically record their finances, separate their business finances from their personal finances, and utilize cost information as a basis for business decision-making. The implementation method includes an initial survey, observation, interviews, training, and direct mentoring for MSMEs. The results of the program indicate that before the program was implemented, most MSMEs had not implemented regular financial records and had not prepared business financial reports. After the training and mentoring, there was an increase in the understanding and skills of MSMEs in recording daily financial transactions, preparing simple profit and loss reports, and calculating the cost of production as a basis for determining selling prices. This activity has a positive impact on increasing the independence and sustainability of MSME business management.

A healthy and sustainable company is the primary measure of financial performance. Approaches such as financial ratios are not sufficient to assess financial performance; methods that provide a more comprehensive picture of a company's economic value creation are also needed. Economic Value Added (EVA) is one method that can be used in performance measurement. This study aims to determine the financial performance of PT Astra Otoparts Tbk from 2020–2023 using the Economic Value Added (EVA) method, through a quantitative descriptive approach. The annual financial reports of PT Astra Otoparts Tbk from 2020 to 2023 obtained from the official website of the Indonesia Stock Exchange and the company's official website are the data used in this study. The financial performance of PT Astra Otoparts Tbk from 2020 to 2023 is considered good based on the results of the study, because the company was able to generate a positive EVA value each year, indicating that the company has succeeded in creating economic added value for shareholders and maintaining its business continuity.

The hyper-connected work era has fundamentally blurred the temporal and psychological boundaries between professional and personal spheres, triggering a productivity paradox phenomenon where increased digital connectivity is inversely proportional to long-term cognitive efficiency. Consequently, this research aims to explore deeply and comprehensively the critical roles of cognitive resilience and digital wellbeing strategies as vital preventive mechanisms against the rising risk of burnout resulting from cumulative cognitive fatigue. Employing a qualitative approach with a rigorous literature review design, this study synthesizes extensive secondary literature retrieved from accredited academic databases and global policy reports within the last five years to analyze current trends and theoretical frameworks. The in-depth analysis reveals that cognitive resilience, significantly bolstered by metacognitive digital literacy, functions as an adaptive shield against the mounting pressures of information overload and attention fragmentation. Furthermore, the findings emphatically confirm that sustainable productivity is not achieved through borderless connectivity, but rather necessitates disciplined cognitive energy management and the strict implementation of "right to disconnect" protocols. Concluding the study, it is strongly recommended that organizations integrate comprehensive digital wellbeing policies into their work culture architecture to safeguard long-term employee performance and ensure organizational sustainability amidst the challenges of the attention economy.  

This research is motivated by the importance of financial management, especially financial accounting, as the key to company sustainability, however, it was found that CV. Rensa Wallpaper, although it has made financial reports (Balance Sheet and Profit and Loss Statement), its implementation is not in accordance with SAK ETAP and there is no urgency to make other reports (such as equity change reports and cash flow reports). The type of research used is a case study research using a qualitative method, namely a method that collects, compiles, interprets, and analyzes data to solve the problems faced. While the research approach used is a descriptive approach. The data used in this study are primary data and secondary data. Overall, the results of the study indicate that although CV. Rensa Wallpaper carries out financial management that includes four basic elements (Planning, Organizing, Directing, and Controlling), the implementation of its financial reporting is still incomplete and not fully in accordance with SAK ETAP due to the incompleteness of the reports presented (there is no Statement of Changes in Equity and Cash Flow Statement) and the existence of account items that are not presented in the Balance Sheet.

This study was conducted with the aim of evaluating the dynamics of the financial condition of PT Indofood Sukses Makmur Tbk over a five-year period, namely from 2019 to 2023. This writing applies a quantitative descriptive methodology sourced from secondary data through audited annual financial reports. The main instruments in this data analysis include three pillars of financial ratios: Current Ratio (CR) as a representation of the liquidity aspect, Debt to Asset Ratio (DAR) to measure the level of solvency, and Return on Equity (ROE) as a benchmark for the effectiveness of the company's profitability. Through annual calculations and trend analysis, this study captures the development of the issuer's performance longitudinally. The results of the observation show a significant strengthening in the company's liquidity position, where the Current Ratio jumped from 127% in 2019 to 192% at the end of the 2023 period. In line with that, the solvency profile shows fundamental improvements; Debt reliance, which had reached 51% in mid-2020-2021, was successfully reduced to 46% in 2023. Meanwhile, the company's profitability demonstrated stable resilience, with a consistent ROE of 10% to 13%, despite fluctuations due to operational cost dynamics. Overall, PT Indofood Sukses Makmur Tbk demonstrated excellent financial health through strategic capital and asset management. As a sustainability measure, management is advised to continue optimizing current assets and tightening cost efficiency to secure future profit margins.

Youth radicalization is a serious issue that threatens social harmony, national stability, and the sustainability of nationhood in Indonesia. Various reports indicate that nearly one-third of terrorism perpetrators over the past decade have come from young people, signaling ideological vulnerability among the productive age group. This article aims to propose a youth deradicalization approach through contemporary Islamic thought, emphasizing rationality, openness of thinking, and humanism as its main foundations. This study employs a qualitative method with a literature review approach by analyzing the works, ideas, and thoughts of contemporary Islamic scholars and examining their relevance in the context of youth development and empowerment. The findings show that contemporary Islamic approaches that emphasize critical reasoning, dialogue, and respect for humanity are effective in shaping moderate attitudes, fostering social awareness, and strengthening an inclusive and tolerant Islamic identity. Therefore, this article recommends that religious education be integrated into curricula that emphasize the values of religious moderation, respect for diversity, and the rejection of violence. This approach is expected to help young people become more tolerant, adaptive, and resilient against the influence of extremist ideologies that are harmful to society.