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Climate change is increasingly recognized as a significant financial risk factor, particularly in developing countries where financial systems are often less resilient to environmental shocks. This study explores the relationship between climate-related financial risks, Foreign Direct Investment (FDI), and economic stability in developing nations. It highlights how both physical risks, such as extreme weather events (e.g., floods and droughts), and transition risks, including regulatory changes and shifts toward a low-carbon economy, deter FDI and contribute to economic volatility. The findings show that developing countries, which are more vulnerable to these risks, experience reduced FDI inflows due to the increased costs of adaptation and the potential for operational disruptions. Additionally, the study finds that countries with weaker financial institutions and governance structures are more susceptible to the economic instability induced by climate risks. The analysis suggests that climate risk mitigation strategies, such as strengthening financial sectors, improving governance, and implementing effective climate policies, can help reduce these risks and create a more stable investment environment. The research also identifies gaps in the literature, particularly the combined effect of climate risks and financial instability on FDI, which warrants further exploration. The study calls for more comprehensive research, particularly focusing on regional case studies and sector-specific impacts, to guide policymakers in fostering a climate-resilient economic environment that attracts sustainable foreign investment.

This study examines the relationship between educational attainment, gender inequality in education, and their impact on unemployment rates and economic resilience across various regions. Gender inequality in education has long-term consequences on labor market outcomes and economic stability. In regions with higher gender inequality, the underutilization of female talent results in higher unemployment rates and weaker economic resilience. In contrast, regions with higher gender equality in education show improved labor market performance and a more resilient economy. The study utilizes cross-regional regression analysis, incorporating data on education levels, gender inequality indices, unemployment rates, and economic resilience metrics. The findings suggest that gender inequality in education plays a more significant role in shaping unemployment rates and economic resilience than traditional macroeconomic variables such as GDP and inflation. Furthermore, the results highlight the importance of improving access to education for underrepresented genders, particularly women, to foster more inclusive and sustainable economic growth. The study emphasizes the need for policies that promote gender equality in education as a means to enhance labor market outcomes and strengthen economic resilience. Limitations of the study include potential data constraints and regional variations in cultural, economic, and policy contexts, which may affect the generalizability of the findings. Future research could expand this study by exploring different regions and countries to gain a deeper understanding of the long-term effects of reducing gender inequality in education on economic outcomes.

Purpose– The objective of this research is to develop an integrated operational management model for Smart & Green Villages (SGVs), combining the principles of smart villages and green villages to promote sustainable, inclusive, and adaptive rural development. This research emphasizes operational efficiency, environmental sustainability, digital technology utilization, and community participation as key pillars. Design/Methodology/Approach – A mixed-methods approach was adopted, involving surveys of villages in Indonesia that have begun adopting SGV principles, in-depth interviews with village officials and key stakeholders, and case studies of villages that have successfully implemented smart technologies and environmentally friendly practices. Data triangulation was applied to strengthen the validity of the findings. Findings – The study shows that integrating functional organizational structures, optimizing digital technologies such as the Internet of Things (IoT) and village information systems, and building participatory community mechanisms significantly improve public service delivery, reduce operational costs, enhance environmental management, and strengthen socio-economic well-being. The study also identified new operational variables, including cost-effective innovation, digital local governance, inter-village shared resources, and socio-environmental audits as a multidimensional evaluation tool. Practical implications – These findings provide a practical framework for policymakers, local governments, and community leaders to implement and evaluate SGV. The multidimensional indicators proposed in this study enable continuous monitoring and adaptation of village operations to local conditions and resource constraints. Originality/Value – This study is one of the first to propose a concrete and replicable SGV operational management model by introducing new variables and multidimensional evaluation indicators. It enriches the theoretical discourse on smart and green village integration while offering actionable strategies for sustainable rural governance.

MSMEs play a crucial role in the economy. However, the performance of MSMEs is often not optimal due to various challenges, such as limited access to financing, lack of financial literacy, and high dependence on government policies. This study aims to analyze the effect of financial literacy and government policies on the performance of MSMEs in Depok City. A quantitative research design was applied in this study. Primary data were obtained from the results of a questionnaire distributed to 100 selected MSME actors using the accidental sampling method. Data collection was carried out in August - September 2024. Data analysis used the Smart Partial Last Square (PLS) 4 program which includes measuring the outer model and inner model. In testing the outer model, convergent validity, discriminant validity, and composite reliability tests were carried out. In testing the inner model, an evaluation was carried out on multicollinearity, R-squared, goodness of fit, F Square, and path coefficients. The results of the study showed that both financial literacy and government policies had a positive effect on MSME performance, but were not statistically significant. The results of this study imply that financial literacy and government policies need to be improved in terms of implementation and relevance to provide a more tangible impact on MSME performance. Financial literacy programs and policies need to be more tailored to the specific needs of MSMEs and supported by ongoing support to have a significant impact.

Multinational companies in Indonesia, such as PT Gudang Garam Tbk, with complex financial statements, are interesting subjects for study. The company's capital ownership has increased annually, but this growth has not been accompanied by an increase in profits. The analysis is based on the financial statements of PT Gudang Garam Tbk for the period 2018-2022, using simple regression analysis. In this analysis, the dividend payout ratio, Return On Investment, and Return On Equity are considered as independent variables (x), while financial performance is the dependent variable (y). The study results show an increase in the dividend policy, but a decrease in ROI and ROE. Furthermore, the statistical analysis reveals that the dividend policy has a positive effect on financial performance, while ROI and ROE have a negative impact on financial performance. The findings indicate that the low profit growth is not due to high or low capital, but is instead caused by the return on investment (ROI) and return on capital (ROE) in the form of profit sharing. Hence, it is the return process that leads to declining or low profits.

This study aims to critically analyze how accounting policies implemented in insurance companies contribute to effective risk management and overall financial stability. As the business environment becomes increasingly complex and competitive, insurance firms must adopt robust accounting policies that not only facilitate accurate financial reporting but also enhance their ability to identify, assess, and manage various risks. By employing a mixed-methods approach that integrates both qualitative and quantitative data, this research will explore the intricate relationships between accounting policies, risk management strategies, and their subsequent impact on the financial performance of insurance companies. The study will first provide a theoretical framework that outlines the significance of sound accounting practices in the context of risk management. It will then delve into empirical analysis through case studies of selected insurance companies, assessing how their accounting policies influence risk assessment and mitigation processes. Data will be collected via surveys and interviews with key stakeholders, including financial managers, risk officers, and auditors, to gather insights on the effectiveness of these policies in practice. Furthermore, this research will evaluate the correlation between specific accounting practices and key performance indicators, such as profitability, solvency, and liquidity ratios. By identifying best practices and potential areas for improvement, the study aims to offer practical recommendations that can enhance the alignment between accounting policies and risk management efforts. Ultimately, this research seeks to contribute to the existing literature on accounting and risk management in the insurance sector, providing valuable insights that can inform policy formulation and strategic decision-making within the industry. Through this comprehensive evaluation, the study aspires to foster a deeper understanding of how effective accounting policies can serve as a foundation for robust risk management frameworks, thereby promoting long-term financial stability in insurance companies.

In a company, human resources are considered the most important and determine the success of a company, humans act as managers of the production factors used in company operations. Human resources in a company are said to be unique because basically humans find it difficult to free themselves from conflicts of interest such as the interests of the organization and the interests of the individual himself. It is impossible for a company to operate its activities without humans. No matter how simple a company is, human resources are the core of the company's activities so that the company is the result of activities of humans by humans and for humans. Human resources that support the smooth achievement of company goals are employees who have the ability to work well, have initiative, creativity, high responsiveness and the ability to carry out assigned tasks effectively. Managing human resources really depends on the character of the leader. Leadership style greatly influences the achievement of an organization's goals, where it influences employee performance. Therefore, a company definitely needs a leadership role in controlling the company to achieve common goals. This can be used as a consideration for the company which will later influence decision making and every company policy. The problem in this research is: is there an influence of autocratic, democratic and control-free leadership styles on the performance of PT employees. Mandom Indonesia Tbk Surabaya Branch? The data used in this research is primary data obtained by distributing questionnaires to PT employees. Mandom Indonesia Tbk Surabaya Branch.

This study aims to analyze the extent to which community participation influences the public policy-making process in Indonesia. The public policy-making process encompasses a series of actions and decisions that lead to the development and adoption of specific public policies. Community participation is a critical element in this process as it aids in shaping, defining, and implementing policies that directly affect the community. This research employs a qualitative methodology, gathering data through in-depth interviews, document studies, and participant observations of stakeholders directly involved in the public policy formulation process. The findings indicate that while community participation is granted a significant role in policy formulation, several barriers remain, such as a lack of information, limited technical capacity among community members, and other structural issues that impact the level and quality of participation. This study advocates for increased transparency and openness of information, training and capacity-building initiatives for communities, and enhanced participation in the policy formulation process. It contributes to the literature on the role and influence of community participation in public policy formulation, particularly in the Indonesian context.

This research aims to analyze the influence of liquidity, ownership structure, leverage, and Return On Assets (ROA) on dividend policy in companies on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. Dividend policy is an important decision for a company in determining the allocation of profits that will be distributed to shareholders and those that will be retained for investment purposes. Liquidity reflects a company's ability to meet short-term obligations, while ownership structure highlights the role of shareholders and managers in decision making. Leverage, which indicates the use of debt in financing, and ROA, as an indicator of profitability, are also considered important factors influencing dividend policy. This research differs from previous research with the addition of leverage variables as well as differences in population, sample and research period. It is hoped that the results of this research will provide a more comprehensive understanding of the factors that influence dividend policy and its implications for company value.

Research on leadership in education always captures attention. Various leadership styles have been developed to enhance the quality of education. This study focuses on the role of school principals in improving teacher competence at SLB Negeri Seduri, which serves students with disabilities.Leadership in schools for students with disabilities differs from that in general schools, requiring specialized approaches and models due to distinct educational needs and cultures. This research will explore the contributions of the principal as both a leader and manager in developing teacher competence at SLB Negeri Seduri.With these two focuses, the study aims to provide insights into the principal’s role in developing educator competencies at SLB. The findings are expected to contribute both theoretically and practically to identifying effective leadership models for schools serving students with disabilities.The method employed is qualitative research, emphasizing deductive and inductive analysis as well as the dynamics of relationships between observed phenomena.The research findings indicate that the principal, as a leader, implements a visionary charismatic leadership style, serving as the executor of the school’s vision and mission, innovator, motivator, and effective communicator. As a manager, the principal combines three dimensions of communication: democratic in policy planning, authoritative in decision-making, and delegative based on teachers' competencies.Keywords: Leadership, Disabled, Competency, Teacher, Leader, Manager.

This research is motivated by the tight business competition and the decline in the average value of food and beverage companies in 2020-2023. The purpose of this study was to determine the effect of profitability, capital structure, and company size on firm value. This study uses a quantitative approach with secondary data. The sample in this study amounted to 19 manufacturing companies selected using purposive sampling technique. The data analysis technique was carried out by multiple linear regression analysis with SPSS for windows version 23 software. The results showed that profitability and capital structure partially affect firm value, while firm size partially has no effect on firm value. Profitability, capital structure, and company size simultaneously affect firm value. Based on the results of the analysis and conclusions obtained, it is hoped that future companies can manage their debt in order to reduce their interest expense. For future researchers, it is recommended to add other variables such as dividend policy variables and CSR. For investors, it is advisable to consider profitability and capital structure factors in making investment decisions because it is proven that they have an effect on firm value.

This study, researcher variables, Job Placement, Work Environment, Competency, Job Satisfaction and Work Effectiveness. Data analysis with parametric and non-parametric statistics using SEM-PLS (Structural Equation Modeling-Partial Least Square) Data analysis with parametric and non-parametric statistics regarding research variables, calibration test / pilot test, validity and reliability, Outer model and inner model analysis , as well as a discussion of the results of hypothesis testing or Path Analysis Path. This study uses path analysis to examine the pattern of relationships that reveal the effect of a variable or set of variables on other variables, both direct and indirect. The calculation of the path coefficient in this study is assisted by SmartPLS Ver 4.0 2022. The results of this study indicate a direct influence that Job Placement, Work Environment and Competence variables have a significant positive influence on Job Satisfaction. Job satisfaction has a positive but insignificant influence. Job Placement and competence have a significant positive influence on Work Effectiveness. Work Environment has a positive but insignificant influence on Work Effectiveness. The results of the study for indirect influence where Job Satisfaction has a positive and insignificant influence in mediating the influence of Job Placement, Work Environment and Competence on Work Effectiveness.  

This study explores the role of input-output (I-O) tables in promoting sustainable agricultural sector development in Hulu Sungai Selatan Regency, Indonesia. The agricultural sector is a critical component of the local economy, contributing significantly to the Gross Regional Domestic Product (GRDP) and providing employment for the majority of the population. However, the sector faces challenges such as climate change, unsustainable farming practices, and limited access to modern agricultural technologies. By utilizing I-O tables, this research analyzes the interdependencies between the agricultural sector and other economic sectors, identifying opportunities for growth and the potential impact of sustainable practices. The findings reveal that integrating sustainable agricultural practices can enhance productivity, increase farmers' income, and contribute to environmental preservation. Policy recommendations are provided to support the adoption of sustainable methods, including incentives for environmentally friendly practices, education and training for farmers, and the development of supporting infrastructure. The study underscores the importance of data-driven approaches in formulating effective policies that promote both economic growth and sustainability in the agricultural sector.

Efforts to improve educational quality include various policy measures and programs, such as increasing educational access, improving curricula, and enhancing the quality of teachers and lecturers.The aim of this study is to determine the extent of the influence of emotional intelligence and spiritual intelligence on the performance of lecturers at Institut Nalanda. The methodology used is quantitative with multiple regression analysis, involving a population of 34 respondents and a sample size of 34 lecturers from Institut Nalanda. The results of this study indicate that emotional intelligence has an impact of 61.6% on lecturer performance; spiritual intelligence is shown to contribute 64.9% to lecturer performance; and both emotional intelligence and spiritual intelligence together have an impact of 61.6% on lecturer performance.    

This paper examines the Office of the Accountant General of the Federation and the relationship between the Nigerian economy and the Treasury Single Account Policy (2015-2024). The Nigerian economy has developed slowly over the years, which has led to little to no improvement in the country's residents' standard of living. The study's overall goal was to determine how the Treasury Single Account Policy affected Nigeria's economic developments between 2015 and 2024. Its specific goals were to determine whether the human development index, Gini coefficient, and poverty rate of the country's economy differed significantly between the pre-and post-implementation periods. The research utilized the design of the quantitative study. Nigerian citizens make up the study's population, while the citizens of Nigeria for the years 2015–2024 make up the sample size. The study employed secondary data that came from the World Bank's National Accounts Data, the National Bureau of Statistics, and the Central Bank of Nigeria's Statistical Bulletin. The paired sample t-test was used to assess the data. The outcome showed that, except the variable of human development index, which showed a significant difference between the periods before and after the implementation of the treasury single account policy, economic development indicators (gini coefficient and poverty rate) did not differ significantly between the periods before and after the policy. Consequently, the analysis found that the Treasury Single Using the poverty rate and Gini coefficient as stand-ins for economic development, account policy had no discernible effect on the Nigerian economy. Additionally, it was determined that the Treasury Single Account Policy had a major influence on Nigeria's economic development using the Human Development Index as a proxy for economic progress. Therefore, it was advised that government programs for human development be maintained and improved, particularly in the fields of health and education.

The advancement of digital technology has revolutionized marketing from traditional methods to online approaches. Digital marketing, leveraging digital media and the internet, including e-commerce and social media, has become a crucial element in promoting products and services. According to Kotler and Keller (2023), digital marketing not only boosts sales but also strengthens brand identity and fosters customer relationships. In Indonesia, Micro, Small, and Medium Enterprises (MSMEs), which significantly contribute to the local economy, can utilize digital marketing to expand their market reach and improve efficiency. This study was conducted in Ngampel Kulon Village, Kendal Regency, Central Java, focusing on MSME operators and aspiring entrepreneurs who have not fully utilized digital platforms such as WhatsApp Business. The research method involved observation, economic potential identification, and training using a Participatory Rural Approach. The training covered four main components: an introduction to digital marketing basics, copywriting techniques, digital marketing strategies, and hands-on practice with guidance. Results showed that 34 local residents and 15 KKN students exhibited high enthusiasm and successfully applied promotional strategies through social media. The evaluation indicated an improvement in knowledge and skills in using WhatsApp Business for product marketing. The conclusion is that the training successfully enhanced MSMEs' understanding and skills in digital marketing, including digital content creation and social media utilization. The program also emphasizes the need for policy makers' involvement in planning and managing local product marketing to compete globally and adapt to ongoing technological trends.

This research investigates the multifaceted factors influencing Indonesian sea transportation subsidy policies and their impact on regional economic growth. Through a comprehensive literature review and empirical analysis, the study identifies key drivers such as political stability, regulatory efficiency, economic conditions, infrastructure development, and policy implementation mechanisms. Political stability was found crucial for ensuring policy consistency and investor confidence, while efficient regulatory frameworks streamlined subsidy allocations. Economic fluctuations, both global and domestic, significantly influenced resource allocations, underscoring the need for adaptive economic policies. Infrastructure investments emerged as pivotal in enhancing logistics efficiency and reducing operational costs, essential for fostering regional economic competitiveness. Effective policy implementation through transparency, accountability, and monitoring mechanisms was critical in maximizing socio-economic benefits. The findings underscore the importance of integrated policy approaches to address complex challenges and leverage opportunities for sustainable economic development in Indonesia's maritime sector.

This study aims to determine the effect of monetary policy on economic growth. This study uses the Vector Autoregression method by completing the assumption test and estimation on the research variables of inflation, investment, credit, interest rates and gross regional domestic product. Time series research data from 2003-2022 sourced from the Central Bureau of Statistics of North Sumatra (BPS) SUMUT with the results obtained are inflation and interest rates give the results that inflation is influenced by investment and credit, until investment affects gross regional domestic product. Then credit also affects inflation and interest rates and gross regional domestic product is influenced by investment and credit. Thus, in determining policies that encourage economic growth the government must consider a more coordinated monetary policy strategy to deal with the dynamics of strengthening interest rates, controlling inflation, can be measures that support economic stability.

Financial conglomerates are considered to have a significant role in a country’s economy. A well-developed financial conglomerate will bring economy’s positive growth. However, when one collapses, systemic risk cannot be avoided to the financial system. The study conducts a comparative analysis of financial conglomerates/financial holding companies policies in six countries: Indonesia, South Korea, Taiwan, Malaysia, Singapore, and Australia. Furthermore, the research examines the literature review method of financial conglomerates criteria, structure, synergy, intragroup transactions, and data protection. In general, the requirements of financial conglomerates within research sample countries align with the Joint Forum. Indonesia is still developing the financial conglomerate’s minimum assets and members. Singapore is more concerned with a portion of assets, capital, liabilities, or income, while Taiwan regulates the total assets and paid-in capital. Malaysia regulates strictly with specific minimum ownership, while Australia focuses more on transaction materiality. The synergy among members of financial conglomerates may improve efficiency—however, the intragroup transactions raise systemic risk. Consumer data protection should be considered when financial conglomerates conduct cross-selling. From this study, policymakers should enhance their policies so that financial conglomerates take more advantage of generating the country’s economy while managing challenges to the financial system’s stability.

This literature review explores academic resilience among students during the COVID-19 pandemic. The pandemic caused unprecedented educational disruptions, forcing students to adapt to online learning, social isolation, and increased psychological stress. Academic resilience defined as the capacity to maintain or regain academic functioning despite adversity emerged as a crucial factor in students’ adaptation. This review synthesizes findings from national and international studies published between 2020 and 2024, identifying key protective factors such as self-regulated learning, parental support, digital literacy, and school engagement. The study also discusses implications for educational policy and mental health interventions to support student well-being. The findings highlight the importance of systemic support in fostering resilience beyond individual traits.