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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.

This study aims to analyze the determinants of tax aggressiveness in construction, property, and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. The sample consists of 80 companies with 220 observations, selected using purposive sampling based on criteria such as the availability of financial statements and the absence of losses during the research period. The variables include tax aggressiveness (ETR), profitability (ROA), leverage (DAR), board size, and firm size (SIZE). Data were analyzed using PLS-SEM with WarpPLS 8.0. The results show that profitability has a negative and significant effect on tax aggressiveness, while leverage has a positive and significant effect. Board size does not significantly affect tax aggressiveness but positively influences profitability and leverage. Firm size negatively affects profitability but positively impacts board size and leverage. These findings indicate that financial factors are more dominant in determining tax aggressiveness than board size, a corporate governance mechanism

The global maritime industry faces an unprecedented imperative to decarbonize in alignment with the International Maritime Organization's 2050 net-zero targets, yet developing maritime nations such as Indonesia confront distinctive structural and institutional barriers in transitioning their domestic vessel fleets toward green shipping corridors. This study investigates the viability and strategic design of decarbonization pathways for Indonesian domestic vessel operations, with particular emphasis on alternative fuels, energy efficiency technologies, and policy alignment mechanisms. Using a qualitative research design with thematic analysis, the study engaged maritime engineers, port environmental officers, shipping company executives, and maritime policy academics as primary respondents. Results demonstrate a high overall readiness and receptivity score of 4.28 out of 5.00 toward decarbonization strategies, with alternative fuel adoption and shore power infrastructure emerging as the most critically endorsed intervention areas. The research contributes an indigenously developed decarbonization roadmap tailored to the operational realities of Indonesian domestic shipping, addressing a significant gap in maritime sustainability literature dominated by developed-nation contexts.

The accelerating expansion of Indonesian hub ports under the Pelindo consolidation program and the national Sea Toll Road initiative has intensified the tension between port economic growth imperatives and environmental stewardship obligations, demanding an integrated sustainability governance framework capable of balancing these competing yet ultimately interdependent objectives. This study constructs and validates a sustainability performance scorecard integrating economic, ecological, and social dimensions for Indonesian hub ports, examining how current port development strategies align with Sustainable Development Goals and green economy targets. Employing a qualitative research design with thematic analysis, the study engaged port sustainability managers, environmental regulators, maritime economists, and community representatives from Indonesia's five major hub port corridors as primary respondents. Findings reveal an overall sustainability governance composite score of 4.02 out of 5.00, with green infrastructure investment and community social impact management identified as the most critically underdeveloped sustainability dimensions. The research demonstrates that Indonesian hub port sustainability is substantially constrained by fragmented governance frameworks, insufficient environmental monitoring capacity, and inadequate community stakeholder engagement mechanisms. The study contributes a replicable sustainability governance model for port authorities across the Indonesian archipelago, with direct implications for maritime policy education at STIP Jakarta.

The emergence of Maritime Autonomous Surface Ships (MASS) represents the most disruptive technological paradigm shift in maritime operations since the transition from sail to steam, yet Southeast Asian maritime nations — including Indonesia — remain substantially unprepared to integrate autonomous vessel technologies within their regulatory, port infrastructure, and maritime education frameworks. This study conducts the first systematic readiness assessment of Southeast Asian ports, shipping companies, and maritime regulatory authorities for autonomous vessel integration, identifying critical regulatory gaps and proposing a phased adoption roadmap. Employing a qualitative research design with thematic and comparative analysis, the study engaged autonomous vessel technology specialists, port operations directors, maritime regulators, and maritime academics across five Southeast Asian nations as primary respondents. Findings reveal an overall MASS readiness composite score of 3.72 out of 5.00 — indicating moderate readiness — with regulatory framework development and port infrastructure adaptation identified as the most critical gap domains. The study contributes a MASS readiness index tool and regional policy roadmap for ASEAN maritime autonomous technology adoption, with direct implications for maritime professional education and regional maritime governance.

The property and real estate sub-sector serves as a strategic pillar for investment in Indonesia, despite BPS (2023) data showing a growth slowdown to 2.18% due to macroeconomic pressures. Financial performance throughout the 2021–2024 period exhibited significant volatility, with profit growth contracting to –5% in 2022 before rebounding to 15% in 2024. These fluctuations reflect the dynamics of economic recovery and the success of corporate operational efficiency in navigating interest rate hikes and inflation. This study aims to determine the effect of Company Size, Capital Structure, Return on Assets (ROA), and Total Asset Turnover (TATO) on Profit Growth. The population used in this study is the Property & Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study uses secondary data with a population of 68 companies. The sampling technique used a purposive sampling technique, resulting in a research sample of 30 Property & Real Estate sub-sector companies. The analysis technique used is multiple linear regression analysis processed using the Statistical Package for the Social Sciences (SPSS) program. The results show that Capital Structure, Return on Assets, Total Asset Turnover, and Company Size influence Profit Growth.

Penelitian ini bertujuan menganalisis pengaruh Good Corporate Governance (GCG), Financial Risk, dan Capital terhadap Opini Audit, dengan Earning sebagai variabel intervening dan Reputasi Kantor Akuntan Publik (KAP) sebagai variabel moderasi, pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif kausal dengan data panel dari 15 bank yang dipilih secara purposive sampling, sehingga diperoleh 75 observasi bank-tahun. GCG diproksikan dengan jumlah Dewan Direksi dan Komite Audit; Financial Risk diproksikan dengan Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR); Capital diproksikan dengan Debt to Equity Ratio (DER) dan Debt to Asset Ratio (DAR); Earning diproksikan dengan Return on Assets (ROA) dan Return on Equity (ROE); dan Opini Audit diukur dengan skor 1–5 berdasarkan jumlah catatan tambahan auditor. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) berbantuan SmartPLS dengan konstruk formatif dan prosedur bootstrapping 5.000 resample. Hasil penelitian menunjukkan Financial Risk dan Capital berpengaruh negatif signifikan terhadap Earning, sedangkan GCG tidak berpengaruh signifikan. GCG dan Capital berpengaruh signifikan meskipun dengan arah negatif terhadap Opini Audit, sementara Financial Risk dan Earning tidak berpengaruh signifikan. Earning tidak terbukti memediasi pengaruh variabel eksogen terhadap Opini Audit, dan Reputasi KAP tidak terbukti memoderasi hubungan Earning-Opini Audit, meskipun berpengaruh positif secara langsung terhadap Opini Audit. Temuan ini mengindikasikan bahwa pada industri perbankan yang sangat teregulasi, opini audit lebih ditentukan oleh kewajaran penyajian laporan keuangan dan kredibilitas auditor dibandingkan kinerja profitabilitas semata.

This study aims to examine the effect of the Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Assets (ROA) on firm value (Tobin’s Q) in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024. Using a descriptive quantitative method with purposive sampling, this study involves 6 companies and 97 data observations. Data analysis was performed using panel data regression, t-test, F-test, and coefficient of determination tests. The results show that CR has a negative and significant effect on firm value with a t-value of -3.760941 and a significance level of 0.0011. Meanwhile, DER has a positive but insignificant effect on firm value with a t-value of 0.508701 and a significance level of 0.6163. ROA also has a negative but insignificant effect with a t-value of -1.254781 and a significance level of 0.2233. Simultaneously, the F-test results show a significant effect from all three variables on firm value, with an F-value of 14.37946 (greater than the F-table value of 2.975) and a significance level of 0.000001. The Adjusted R-Square value of 78.69% indicates that the independent variables explain 78.69% of the variation in firm value, while the remaining 21.31% is explained by other factors.

Illegal street racing is a persistent issue in Indonesia, including Bungo Regency, endangering road users and violating traffic laws. This study, based on a case study at the Traffic Unit of Bungo Police Resort, aims to explore the police's role in addressing illegal street racing from an Islamic criminal law perspective. Using a qualitative juridical-empirical approach, the study examines legal regulations, institutional practices, and Islamic jurisprudence. Data was gathered from legal sources and literature related to law enforcement and Islamic criminal law. The results reveal that the police play a strategic role in combating street racing through preventative, preemptive, and repressive tactics. Repressive measures include law enforcement based on the Indonesian Traffic and Road Transportation Law, while preventive actions involve community outreach, traffic education, and regular patrols. From an Islamic criminal law viewpoint, illegal street racing is categorized as jarimah ta‘zīr, where authorities impose sanctions to maintain public order and prevent harm (mafsadah), aligning with the maqasid al-shariah goals of preserving property and life. The study concludes that effective and sustainable action against street racing requires collaboration between law enforcement, communities, and religious perspectives.

Slums are an urban issue that arises due to rapid population growth and the limited capacity of local governments to provide adequate housing and basic infrastructure. This leads to areas with low environmental quality, limited access, poor drainage, and high socio-economic vulnerability. A similar phenomenon occurs in Jambi City, which requires a sustainable handling strategy. This study aims to analyze the strategies implemented by the Department of Public Housing and Settlement Areas of Jambi City in addressing slums and assess their contribution to environmental quality. A descriptive qualitative approach was used to understand the policies, program implementation mechanisms, and institutional challenges. Data was collected through interviews with government officials, field observations, and analysis of planning documents. The results indicate that the strategy focuses on improving basic infrastructure, such as road construction, drainage rehabilitation, and the provision of settlement facilities. This program enhances environmental quality and accessibility but faces challenges such as budget limitations, suboptimal inter-agency coordination, and the socio-economic conditions of the community. Addressing slums requires a more comprehensive approach, including collaborative governance, increased community participation, and adaptive policies to ensure sustainable improvements.

The development of rural economies based on locally superior commodities is an integral part of inclusive and sustainable development strategies. Sumberdem located in Wonosari Subdistrict, Malang Regency, possesses significant potential for the development of coffee-based ecotourism. However, this potential remains largely underutilized due to several structural and institutional constraints. Key challenges include inadequate supporting infrastructure, limited capacity of local human resources, and the absence of downstream processing for coffee products. This community engagement program implemented an adaptive approach known as the Lumintu model, rooted in the Participatory Rural Appraisal (PRA) framework. Field assessments revealed critical limitations such as poor road access to plantation areas, insufficient agricultural irrigation, and weak digital connectivity. Moreover, the capacity of village institutions—such as the Village-Owned Enterprises (BUMDesa) and coffee farmer groups—remained low, resulting in local coffee products with limited added value. The initial implementation of the program has shown promising results, particularly in strengthening institutional capacity through training on tourism business management and high–value coffee processing. Furthermore, product diversification through the development of coffee-based agrotourism and digital marketing innovations has been successfully introduced. Overall, this community engagement initiative has provided a concrete solution to rural development challenges in Sumberdem Village. Moving forward, the village is expected to strengthen its position as a sustainable coffee ecotourism destination and improve the long-term economic well-being of its residents. The proposed development model also holds the potential for adaptation and replication in other rural areas with similar characteristics, thereby supporting the broader achievement of the Sustainable Development Goals (SDGs).

This study analyzes the effect of digital payment implementation (X1) and transaction security (X2) on SME development (Y) with financial stability as a mediating variable (Z) in SMEs in Sorong City. This study examines the effect of digital payment implementation and transaction security on SME development with financial stability as a mediating variable. The study was conducted on MSMEs in Sorong City, Eastern Indonesia, using an explanatory quantitative approach. The data were analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The results of the study prove that the implementation of digital payments and transaction security has a positive and significant effect on financial stability. Furthermore, financial stability was found to have a positive and significant effect on MSME development, while fully mediating the effect of transaction security and partially mediating the effect of digital payment implementation on MSME development. These findings contribute to an integrated conceptual model that combines the technology acceptance paradigm with financial management theory, and provide a strategic roadmap for policymakers and implementation guidelines for MSME actors.

The Community Partnership Program (PKM) at Rumah Kopi Banjarsengon (RKB) aims to improve product quality and coffee marketing according to consumer needs. Key activities include production observation, assistance with laboratory testing for nutritional value and shelf life, food safety education, digital marketing training, and the delivery of a 5 kg roasting machine. These efforts have successfully increased production capacity and product quality standards through informative labels. Digital marketing has seen significant progress, with increased social media engagement and broader market reach. Consumer satisfaction surveys have risen from 80 to 97 on a scale of 100. Overall, this PKM program not only supports sustainable coffee business development but also contributes to improving partner competency and strengthening product competitiveness in both local and export markets. RKB is expected to consistently implement digital marketing strategies and product innovation for long-term success. Going forward, RKB is expected to continue implementing digital marketing strategies and product innovation to ensure sustainable business success.

Nabire Regency in Central Papua Province confronts significant geographical complexities in transportation system development, characterized by hilly topography and limited road infrastructure that impacts community mobility efficiency. This research analyzes road route optimization through Geographic Information System (GIS) approach using QGIS 3.28.3 software with QNEAT3 plugin for network analysis. The research methodology applies network analysis considering multiple parameters including travel distance, travel time, road surface conditions, slope gradients based on Digital Elevation Model (DEM), and impedance factors according to infrastructure quality. Spatial data were obtained from Geospatial Information Agency (BIG) and OpenStreetMap (OSM) with analysis focusing on 8 origin-destination pairs representing critical movements to health facilities, education centers, and economic hubs. Analysis results identified alternative routes demonstrating 12.5-20% travel time efficiency compared to existing routes, with an average optimization of 15.7%. Field validation confirmed model prediction accuracy with error rates below 8%. These research findings provide strategic recommendations for local government in sustainable transportation infrastructure planning that can enhance regional accessibility and support local economic development in the Central Papua region.

The assessment of a company's value is crucial for investors to identify its prospects and performance. Financial ratios such as the Current Ratio (CR) and Return on Assets (ROA) are used to analyze factors affecting the company's value. This study aims to analyze the impact of CR and ROA on company value in manufacturing companies within the Miscellaneous Industries sub-sector for the period 2015–2024. The study uses a quantitative approach with data from annual financial reports of companies listed on the Indonesia Stock Exchange. Data analysis is conducted using panel data regression with the Random Effect Model (REM) as the best model. The dependent variable is company value, measured by Price to Book Value (PBV), while the independent variables consist of CR and ROA. The results show that CR does not have a significant effect on company value, while ROA significantly affects company value. Simultaneously, CR and ROA are proven to significantly affect company value, indicating that the combination of liquidity and profitability plays an important role in explaining PBV variations. This finding suggests that investors pay more attention to profitability than liquidity in the Miscellaneous Industries sector.

This study evaluates the implementation of spot-check testing for road preservation works in Manado City, specifically on the Kairagi–Mapanget segment, the Manado City–Wori boundary, and the Liwas Terminal Access Road, to identify existing problems and assess the effectiveness of engineering-based mitigation efforts. The objective is to examine construction quality compliance with technical specifications and identify operational challenges encountered on site. The methodology encompasses the measurement of asphalt layer thickness and density via a core drill, the examination of contract documents, the analysis of laboratory test results, and the execution of field observations. The findings show that most samples meet the required standards, although several locations require corrective action. Challenges arise from weather conditions, heavy traffic, equipment limitations, and the need for adaptation to updated technical regulations. Operational mitigation strategies, staff training, the use of core drill technology, and digital documentation were found to enhance accuracy and efficiency in evaluation. The research demonstrates the value of stakeholder collaboration and capacity building in supporting quality control for road preservation works. A multidimensional approach is effective in resolving technical and operational complexities in urban road projects.

An essential stage in road infrastructure development is land acquisition, which frequently causes project delays due to its complex legal, social, and economic challenges. This study aims to identify the factors that hinder the land acquisition process in the Manado Outer Ring Road (MORR) 3 Phase 4 Construction Project and to assess how these constraints affect the progress of construction activities. The research was conducted using a qualitative case study approach, with data collected through field observations, document reviews, and interviews. The findings indicate that delays in land acquisition are caused by discrepancies in legal status and land ownership, differing perceptions of compensation value, insufficient public socialization, and weak institutional coordination. These issues lead to disruptions in the construction schedule and potential increases in project costs. The study demonstrates that land acquisition necessitates a more cohesive strategy, facilitated by enhanced communication and community engagement, fortified land acquisition management frameworks, and precise verification of ownership data. The results indicate that there must be broader mitigation strategies to prevent similar challenges in future infrastructure projects.

Private vehicles are a frequently used mode of transportation because they are considered more practical. However, using private vehicles carries several risks, such as traffic accidents due to drivers losing focus on the road due to other activities, such as making calls on smartphones, drinking, or operating the radio. Approximately 90% of accidents are caused by human error. Convolutional Neural Network (CNN) is a type of neural network commonly used on image data. CNN is often used for image classification due to its high performance and accuracy. Therefore, this study aims to analyze the performance of CNN for the classification of distracted driving activities. The results show that the CNN model is able to effectively classify images of distracted driving activities, with an accuracy of approximately 99% across all datasets and across all input image size variations. Furthermore, the results of this study also show that differences in right-hand and left-hand drive datasets do not significantly affect model accuracy. Variations in input image size also do not significantly affect model accuracy, but do affect the training duration.

A traffic accident is a social risk event that causes serious losses, either in the form of injury, loss of property, or death of a family member. The State provides protection through the Road Traffic Accident Fund as stipulated in Law Number 34 of 1964 and Government Regulation Number 18 of 1965. However, in practice, the regulation of the status of victims and the coverage of the heirs of the beneficiaries still raises juridical and social problems because they do not fully reflect substantive justice. This study aims to analyze the concept of victims and heirs in the applicable Road Traffic Accident Fund regulations, as well as formulate a more equitable reconstruction of the regulation. This research is normative legal research with a legislative, conceptual, and comparative approach. Analysis is carried out on positive legal norms and social realities that develop in society. The results of the study show that the definition of victim and the limitation of the coverage of heirs in the current positive law are narrow and administrative, so they are less responsive to the complexity of social relations and the economic dependence of the families of traffic accident victims. The mismatch between normative boundaries and social realities has implications for the non-achievement of the goals of social protection and substantive justice. Therefore, this study offers a reconstruction of the interpretation of the concept of victims and an expansion of the coverage of heirs that is more responsive, inclusive, and oriented towards social protection.

This research aims to see the effect of Total Asset Turnover and Debt To Equity Ratio (DER) on Return On Assets (ROA) at PT Indofood Sukses Makmur Tbk which is listed on the BEI in 2010 - 2023. The data used in this research is data secondary in the form of the annual financial report of the company under study. This research uses quantitative data and the data source used is secondary data with an analysis method using multiple linear regression methods with data processing using SPSS v.25. The results of hypothesis testing (T Test) partially state that the Total Asset Turnover variable does not have a significant and positive influence on Return On Assets (ROA) and the Debt To Equity Ratio (DER) variable has a significant and negative influence on Return On Assets (ROA). Simultaneous F Test results of the Total Asset Turnover and Debt To Equity Ratio (DER) variables show a significant influence between Total Asset Turnover and Debt To Equity Ratio (DER) on Return On Assets (ROA).