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Sustainability reporting has been increasingly popular in recent years as businesses become more aware of environmental challenges. 96% of the top businesses in the world have implemented sustainability reporting practices, according to a KPMG survey. The effect of sustainability reporting practices on environmental performance is examined in this study. Sustainability reports, the implementation of GRI standards, and external assurance are used to gauge sustainability reporting procedures; firm size is used as a control variable. In this study, 305 observational data from manufacturing firm over a five-year period (2018-2022) were analysed quantitatively using binary logistic regression. The findings indicate that while the use of GRI standards has a positive and significant effect on environmental performance, sustainability reports and external assurance have no significant effect. These findings show that the implementation in GRI standards encourages business commitment to sustainable practices and transparency, both of which have a significant impact on environmental performance. In the meanwhile, external assurance and sustainability reports tend to be mostly symbolic and do not demonstrate a real commitment to environmental improvement. Environmental performance is positively impacted by the control variable, firm size. These findings suggest that a company's environmental performance is correlated with its size. As a control variable, firm size contributes to maintaining and clarifying the relationship between environmental performance and sustainability practices while ensuring objective and valid study findings. This study emphasizes the importance of strengthening the quality of sustainability reporting and expanding the application of external standards and assurance to improve the credibility and accountability of corporate environmental performance in Indonesia.

PT Care Spunbond faces significant challenges in managing production status reports due to its reliance on a manual, paper-based recording system. This results in non-real-time data input, slow data processing, and a high risk of data loss or corruption. To address these issues, this study aims to design a user-friendly, web-based dashboard for monitoring and reporting production status. This system is designed to enable fast data input, provide easy access for the Quality department, and provide secure and integrated data storage. The research method used is a descriptive approach with data collection techniques through observation, interviews, and literature studies. After that, a system analysis was conducted using the PIECES framework to identify existing problems, followed by the design of a UML (Unified Modeling Language)-based system. The results show that the proposed system can improve data processing efficiency, improve report accuracy, and ensure better production data security. With the implementation of this system, the company is expected to accelerate data-driven decision-making, increase transparency, and support efforts to continuously improve product quality.

This community service program aims to improve the basic accounting literacy of the students (santri) at Pondok Pesantren Nurmadani NW Montong Lisung as a strategic effort to strengthen their financial independence. The program was initiated in response to the limited understanding of systematic financial management among santri, despite their involvement in various economic activities within the pesantren, such as the cooperative, canteen, and student organizations. The activities were carried out through four main stages: needs assessment, socialization of basic accounting concepts, financial record-keeping training, and evaluation accompanied by follow-up assistance. Interactive learning methods and experiential learning approaches were applied to ensure that participants not only understood theoretical concepts but were also able to practice them directly. The results showed a significant increase in the santris’ knowledge of the basic accounting equation, general journal, ledger posting, and preparation of simple financial statements. In addition to improved knowledge, there was also a positive shift in attitudes toward the importance of transparency, accountability, and sound financial governance. Several pesantren units began implementing the financial recording formats introduced during the training. Overall, this program successfully enhanced the technical skills and financial awareness of the santri and contributed to strengthening the pesantren’s financial management practices in a more professional and sustainable manner.

This study presents a Systematic Literature Review on Artificial Intelligence (AI) and Natural Language Processing (NLP) applications for customer support automation and digital service optimization. The review follows the PRISMA framework to ensure methodological rigor and transparency, focusing on literature published between 2020 and 2025 from the Scopus database. The findings reveal that AI-driven technologies, including Machine Learning, Deep Learning, and Large Language Models, have significantly improved efficiency, response time, and customer satisfaction in customer support and digital service. Common NLP applications include sentiment analysis, ticket classification, and automated response generation. Among these, hybrid and transformer-based models demonstrate superior accuracy and contextual understanding compared to traditional algorithms. However, several challenges persist, including data quality limitations, privacy and security concerns, algorithmic bias, and linguistic ambiguities such as sarcasm and negation. Moreover, issues related to trust and ethical adoption continue to influence user acceptance of AI systems. This review provides a comprehensive synthesis of current methodologies, trends, and research gaps, offering insights for future studies to develop explainable, secure, and human-centered AI systems that enhance the sustainability and transparency of digital customer support services.

The advancement of information technology has profoundly transformed the criminal justice system, particularly in judicial proceedings that now utilize digital platforms such as e-court and e-litigation. Although judicial digitalization aims to enhance efficiency and transparency, it simultaneously raises critical concerns regarding judicial independence in the exercise of adjudicative authority. This study employs a normative juridical approach to examine how digital transformation affects the principle of judicial independence and to reconstruct its concept in accordance with the rule of law. The analysis is based on statutory regulations, legal doctrines, and principles governing judicial power. The findings indicate that the integration of technology into judicial processes may create administrative and technological dependencies that potentially undermine the autonomy of judges in deciding criminal cases. Therefore, a redefinition of judicial independence is necessary—one that extends beyond institutional guarantees to include ethical and personal integrity aspects through the reinforcement of judicial accountability and technological transparency. This study recommends the formulation of ethical standards and technical regulations that explicitly limit administrative or external interference with judges in the digital judicial environment, thereby maintaining a balance between technological efficiency and substantive justice.

This study aims to analyze the narrative dissonance in the corporate communication of the Aqua brand, especially in the context of the crisis of meaning that arises between claims of natural purity and technical findings related to the use of borewells in the production process. Using a qualitative approach through content and narrative analysis, the study integrates two main theoretical frameworks: the Narrative Paradigm (Fisher, 1984) and Image Repair Theory (Benoit, 1995). The analysis focused on how companies are building, maintaining, and renegotiating their corporate narrative amid public pressure and consumer expectations. The results show that the legitimacy crisis arises due to the symbolic mismatch between the narrative of "purity" communicated and the operational reality revealed to the public. This tension triggered a strategic response from the company in the form of public clarification, transparency of the production process, and repositioning of messages to restore consumer image and trust. This study confirms the importance of narrative coherence and reflexivity in corporate communications, especially in an era of digital openness that demands accountability and consistency between symbolic messages and tangible practices. These findings contribute to the study of crisis communication and brand image restoration strategies, as well as a reference for companies in designing ethical, transparent, and sustainable communication to maintain legitimacy and credibility in the eyes of the public.

The implementation of the core tax administration sistem (Core Tax Administration Sistem or Coretax) in early 2025, which was expected to modernise tax services, instead sparked a wave of public criticism due to various fatal technical obstacles. The dysfunction of this sistem not only hampered administration but also gave rise to discourse on distrust of state budget management. This study aims to analyse in depth how the failure to implement Coretax has eroded public trust and damaged the fiscal social contract between taxpayers and the state. The research method uses a qualitative approach with a Critical Discourse Analysis perspective based on Norman Fairclough's model. Data was collected through netnography from public comments and interactions on social media, then analysed through three dimensions: text (micro), discourse practice (meso), and social practice (macro). The findings show that public discourse is not merely technical complaints, but a form of symbolic resistance. At the micro level, sistem dysfunction is interpreted as evidence of incompetence and alleged budget irregularities. At the meso level, the public mobilises collective memory related to past government project failures to validate their distrust. At the macro level, this signifies a violation of the principle of reciprocity, whereby the state is perceived as demanding tax compliance without providing adequate services, thereby triggering a crisis of legitimacy. The implications of this study emphasise that digital transformation of the public sector requires transparency and accountability; failure to respond to this crisis has the potential to significantly reduce voluntary tax compliance.

This study explores the intellectual and thematic evolution of green sukuk research within Islamic sustainable finance from 2015 to 2025. Using a hybrid methodological design that integrates the PRISMA-guided Systematic Literature Review with Watase Uake network analysis, the study identifies 17 core Scopus-indexed articles that collectively define the field’s conceptual and empirical development. Results reveal a three-phase evolution: (1) a formative stage emphasizing ethical legitimacy and Sharia compliance; (2) a transitional phase integrating pricing efficiency, market risk, and policy frameworks; and (3) a maturity phase characterized by econometric modeling, behavioral-finance integration, and sustainability governance. Thematic clusters extracted from bibliometric mapping include financial performance and market dynamics, institutional legitimacy and policy frameworks, behavioral intention and investor psychology, and technological innovation and ESG disclosure. Despite methodological advancement, the literature remains geographically concentrated in Malaysia and Indonesia and exhibits theoretical fragmentation across behavioral, financial, and institutional models. Findings highlight key research gaps involving contradictory evidence on yield–risk relationships, inconsistent behavioral determinants of investment intention, and insufficient integration of moderating or mediating mechanisms. The study advances theoretical pluralism by connecting the Theory of Planned Behavior (TPB), Institutional and Legitimacy Theory, and Resource-Based View (RBV) into an integrated model explaining how legitimacy, behavior, and strategic capability jointly drive green sukuk adoption. Policy implications emphasize the need for harmonized regulation, behavioral incentives, and digital transparency to strengthen credibility and accelerate sustainable-finance transformation in line with SDGs 7 and 13.

The rapid growth of social media as a primary channel for information dissemination has triggered a significant surge in the distribution of hoaxes, potentially damaging social order, instigating mass disinformation, and threatening national security. This research aims to design an intelligent algorithm for hoax detection by integrating a critical thinking approach into Natural Language Processing (NLP)-based text processing. The algorithmic model is built using a combination of linguistic features, argument logic, and cognitive indicators such as the detection of unsubstantiated claims, identification of source bias, and evidence testing. To ensure accountability and transparency of the system, an Explainable AI (XAI) approach is applied so that classification results can be understood by non-technical users. The research results show that integrating critical thinking significantly improves detection accuracy to 93.1%, with an increase in precision and recall for detecting hoaxes based on emotional narratives. Beyond technical aspects, this model aligns with the mandate of Law of the Republic of Indonesia Number 11 of 2008 concerning Information and Electronic Transactions (ITE Law), particularly Article 28 paragraph (1), which prohibits the dissemination of false and misleading news that harms the public. Therefore, this system is not only scientifically relevant but also supports law enforcement and strengthens digital literacy in the post-truth era. These findings are expected to be a strategic contribution to the development of an ethical, critical, and responsible digital ecosystem.

Advances in information and communication technology (ICT) have revolutionized various aspects of life, including the education sector. The application of technology in education enables more flexible, interactive, and personalized learning, as well as expanding access for students in various regions, including remote areas. SMK Negeri 2 Binjai is one of the vocational education institutions in Binjai City that is currently facing challenges in the process of determining recipients of educational assistance, particularly the Indonesia Pintar (PIP) Program, which is intended for underprivileged students. Until now, the selection mechanism for PIP recipients has been carried out manually, making it prone to subjectivity, lack of transparency, and limited integrated data. To overcome this problem, a decision support system is needed to help schools determine the recipients of educational assistance objectively and structurally using the Weighted Aggregated Sum Product Assessment (WASPAS) method, which is an effective multi-criteria decision-making technique for processing various assessment criteria to produce the best alternative ranking. The results of the calculation using the WASPAS method produced different preference values (Qi) for each student alternative. The highest score was obtained by Ilyas Ramadhanu with a Qi of 0.6899, followed by Binar Sembiring with a Qi of 0.5963, and Dimas Dwi Andika with a Qi of 0.5790. The lowest value was obtained by Adit Rahmazi with a Qi of 0.3852.

Public relations (PR) plays a vital role in building and maintaining the trust of students’ parents toward Islamic boarding schools (pesantren). This trust serves as an essential foundation for the continuity of education and for fostering a harmonious relationship between the Ma’had and the parents. This study aims to analyze the communication strategies implemented by the Public Relations division of Ma’had Tahfidz Al-Qur’an (Putri) at Pondok Pesantren Al-Amien Prenduan Sumenep in strengthening parents’ trust, to understand their responses to these strategies, and to explore stakeholders’ expectations regarding the management of public relations within the institution. This research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and document analysis. The findings indicate that the PR strategies were carried out through systematic stages of planning, implementation, evaluation, and continuous improvement. Generally, parents expressed satisfaction with the transparency of information, the speed of communication services, and their increased participation in educational activities. However, several aspects still need improvement, particularly in maintaining consistency in financial information delivery and modernizing communication systems through technology. Overall, the PR strategies at Ma’had Tahfidz Al-Qur’an (Putri) have been effective in strengthening parents’ trust and enhancing the institution’s positive image. To further improve the role of PR in the future, it is necessary to enhance staff professionalism, innovate in communication technology, and strengthen collaboration with various stakeholders.

This study aims to analyze the implementation of mangrove rehabilitation policies after Cyclone Seroja in West Oesapa Village, Kupang City, using Merilee S. Grindle's policy implementation theory and the principles of good governance. Mangrove rehabilitation is a crucial step in the recovery of coastal ecosystems affected by disasters, but in practice it often faces various obstacles, both in terms of institutions, coordination between actors, and community participation. This study uses a descriptive qualitative approach. Data collection techniques were carried out through in-depth interviews with nine informants consisting of representatives of government agencies (DLHK, BKSDA), field supervisors, NGO administrators, RT heads, and local communities. Data analysis was carried out by referring to two main variables of Grindle's theory, namely policy content and implementation context, which were then combined with governance principles such as coordination, participation, transparency, effectiveness, and accountability. The results of the study indicate that the implementation of the mangrove rehabilitation policy in West Oesapa does not fully reflect the principles of good governance. Coordination between actors is not optimal, community participation is still passive, and post-implementation monitoring mechanisms have not been implemented. The dominance of technical implementers and minimal community involvement in planning are major obstacles to achieving program sustainability. Therefore, strengthening collaborative governance and community empowerment is needed to ensure effective and sustainable mangrove rehabilitation.

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.

This article examines the management of incoming letters and files at the Regional Civil Service Agency (BKD) of Central Kalimantan Province, focusing on the strategic role of information services as instruments of transparency and bureaucratic reform. Using a descriptive qualitative approach, the research was conducted through in-depth interviews with five employees and participatory observation during an internship, revealing a systematic workflow: receipt, recording, disposition by the Agency Secretary, distribution to relevant fields, and filing. The results show the effectiveness of this mechanism in handling 20-30 documents daily, despite challenges such as dependence on physical archives, risk of data loss, and limitations in digitization that could potentially cause delays. Key recommendations include training in file digitization, developing integrated SOPs, action research simulations, and an internal database platform to increase efficiency by up to 50% and strengthen public access to information. The conclusion emphasizes that incoming mail management is not merely a routine task, but a strategic foundation for accountable ASN governance, with a recommendation for further research to integrate information technology to overcome structural obstacles.

This research explores the role of corporate reputation as a mediator between environmental awareness and brand transparency toward social sustainability in Indonesia's beauty industry. With growing consumer expectations for brands to align with environmental and social causes, this study examines the impact of environmental awareness and perceived brand transparency on social sustainability through corporate reputation. A quantitative research approach is employed using multiple regression analysis and Sobel tests on data from Indonesian beauty product consumers. The findings reveal that while perceived brand transparency positively affects corporate reputation, environmental awareness does not directly influence reputation or social sustainability. Additionally, corporate reputation does not mediate the relationship between environmental awareness, brand transparency, and social sustainability. These results suggest that transparency enhances brand reputation but does not automatically translate to social sustainability perceptions. The study recommends further research on additional mediators and practical strategies for companies to implement impactful social sustainability practices

The Indonesian government has long faced complex armed conflicts, particularly in Papua, involving security forces and Armed Criminal Groups (KKB). This conflict has had a major impact, not only in terms of casualties involving the military and civil society, but also in terms of broader social and political impacts. A more security-oriented approach by the government is often questioned, because on the one hand, it exacerbates human rights violations, creates a negative stigma against the Papuan people, and further limits the space for constructive political dialogue. This ongoing tension has worsened relations between the central government and Papuans, who have long felt marginalized. In addressing these issues, it is important for governments to develop a more holistic approach, by strengthening protection of civil society, increasing transparency and accountability, and opening up space for inclusive dialogue between all relevant parties. A sustainable settlement requires not only security management, but also serious attention to the well-being, rights of the Papuan people, and recognition of their cultural diversity and political aspirations. Going forward, approaches that prioritize dialogue and reconciliation can open up opportunities to achieve a more just and sustainable peace.

This study aims to analyze the implementation of four principles of Good Governance in an effort to improve the quality of public services at the Archives and Library Service of Gorontalo Province. The method used in this study is a descriptive research method with a qualitative approach, involving various stakeholders in the process. The results of the study indicate that the implementation of the principles of Good Governance in the Archives and Library Service of Gorontalo Province has been running well. Accountability is reflected through standard operating procedures (SOPs), effective supervision, information disclosure, and active public participation, while transparency is supported by the iArpus application and the SAKTI Card program, which allow for more accessible public access. The principle of the rule of law is consistently applied through regulations, personnel regulations, and the latest Governor's Regulation, ensuring that services become orderly and directed. Although follow-up to public input still needs to be accelerated, overall, the service demonstrates a strong commitment to professional, modern, and responsible public services.

This study examines the strategic role of the Supreme Audit Agency (BPK) of the Republic of Indonesia in ensuring transparent, accountable, and aligned state financial management in line with national goals. As an independent state institution, the BPK has a constitutional mandate to audit state financial management and accountability objectively and free from intervention by any party. This study uses a legal method with a normative juridical approach, accompanied by descriptive analysis and systematic interpretation of data from literature studies. The results show that the BPK has broad authority in auditing state finances, both for the central government, regional governments, and other public institutions. However, its implementation still faces obstacles such as a lack of internal transparency, overlap with internal government oversight, and limited resources for comprehensive oversight. To address these issues, the BPK needs to strengthen its internal systems, increase auditor capacity, develop more systematic audit result reporting guidelines, and build cross-agency coordination to make its external oversight function more effective, transparent, and capable of supporting clean and integrated governance.

This study is motivated by the importance of financial report transparency in property and real estate companies, particularly regarding earnings management practices that may affect the quality of information for stakeholders. The purpose of this research is to analyze the effect of tax planning, free cash flow, sales growth, and managerial ownership on earnings management in property and real estate companies during the 2020–2023 period. The method employed is a quantitative approach using multiple linear regression analysis with SPSS Version 29. The research sample consists of 21 companies over four years of observation, resulting in 84 financial reports as the research data. The analysis results indicate that sales growth and free cash flow have a positive influence on earnings management, whereas tax planning and managerial ownership show no significant effect. This study confirms that internal factors such as sales performance and cash flow management are more dominant in influencing earnings management compared to ownership aspects or tax strategies. Therefore, companies are advised to focus more on operational efficiency and cash flow management, as well as to enhance governance quality to minimize earnings management practices.

The Web-Based Information System for Family Planning (FP) Participant Registration at the Wee Karou Community Health Center in West Sumba Regency aims to simplify the registration process for FP participants, improve efficiency, and provide easier access for the community to FP services. Previously, the registration process was conducted manually, which often led to delays, data processing errors, and time inefficiency. Therefore, an information system is needed to digitalize the registration and data management processes of FP participants. This system is developed using web-based technology that enables the Wee Karou Health Center to conduct online FP participant registration, monitor program progress, and generate reports more quickly and accurately. The main features of the system include online FP participant registration, participant data management, service schedule monitoring, and the generation of statistical reports related to FP services. The implementation of this system is expected to reduce data entry errors, accelerate the registration process, and enhance transparency and data accuracy. In addition, it provides convenience for the community to register without having to visit the health center directly. Thus, the Family Planning services at Wee Karou Community Health Center are expected to become more optimal, effective, and efficient in supporting government programs for population control and better family planning.