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This research analyses effective industrialisation strategies in districts and cities, by assessing success factors and the role of firms. Regional industrialisation supports economic growth and job creation. Key factors influencing success include the quality of human resources, infrastructure, government policies and technology. Cluster approaches based on local potential and industrial estate development have proven effective. Companies play an important role in creating industrial ecosystems and running CSR programmes. Collaboration between the government, companies and communities is key to successful regional industrialisation. 

This article examines the crucial role of eco-leadership in achieving a sustainable and environmentally friendly economy, particularly within the dynamic context of the digital age and industry 4.0. In this era, the pressure on companies to integrate environmentally friendly initiatives into their corporate social responsibility (CSR) programs is increasing, supported by government policies and regulations in Indonesia. This article highlights that the effectiveness of environmental protection and sustainable corporate performance can be measured through various practices such as waste management, pollution control systems, recycling, and environmental impact mitigation. In conclusion, environmentally oriented leadership plays a central role in promoting more responsible business practices and behaviors, which are essential for reaching sustainability targets and realizing an economy that is not only financially profitable but also responsible for environmental preservation.1

The role of Cargo Handling on the Loading and Unloading Process at PT Terminal Teluk Lamong is very important for the loading and unloading process at the port. This research aims to identify various technical and non technical obstacles in the operation of cargo handling equipment such as ASC, forklift, and reach stacker. The interview results showed that there are four main factors that become obstacles in the loading and unloading process, namely machines, methods, facilities, and manpower. Further analysis using fishbone diagrams reinforced these findings by outlining the causes of each factor, ranging from machine interference, wrong container placement methods, limited technological facilities such as Container Scanner Reader (CSR), to the driver’s lack of understanding of the automation system. Quantitatively, the efficiency of cargo handling was evaluated through the 2023 container throughput, which showed a positive trend with a significant increase in load activity, especially in October which recorded the highest number of 39.106 Boxes. The analysis concluded that although there are various obstacles in cargo handling practices, the system implemented by PT Terminal Teluk Lamong has generally been able to improve the efficiency of the loading and unloading process, as evidenced by the volume of container handling.

This study aims to analyze Islamic-based managerial strategies in improving employee welfare in madrasahs that implement remote working systems. In the context of virtual work, emerging challenges include increased burnout risk and decreased employee engagement. Therefore, this study proposes the application of Islamic Work Ethics (IWE) and Corporate Social Responsibility (CSR) Islam as approaches to address these issues. The research method used is descriptive with a literature review approach, analyzing relevant theories and the application of Islamic principles in employee welfare management in madrasah environments. The findings indicate that integrating Islamic values into employee welfare management can reduce burnout and enhance employee engagement. The implications of this study emphasize the importance of madrasahs adopting Islamic-based managerial models, which consider not only material welfare but also the spiritual and social well-being of employees, to create a healthy and productive work environment.

This research uses quantitativee methods involving a sample of 34 manufacturing companies listed on the IDX in 2019-2022. Manufacturing companies listed on the IDX in 2019-2022. The data taken is secondary data related to manufacturing company reports for the 2019-2022 period. Data collection uses the documentation method by collecting company financial reports and also the company's annual report. Data analysis using multiple linear regression. The results showed that Corporate Social Responsibility affects tax avoidance, Capital Intensity affects tax avoidance, and Profitability proxied by the ROA parameter affects tax avoidance.

Tax aggressiveness refers to corporate actions aimed at reducing taxable income through tax planning strategies. This study aims to provide empirical evidence regarding the effect of profitability and liquidity on tax aggressiveness, with corporate social responsibility (CSR) disclosure as a moderating variable. This research is based on agency theory and focuses on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The study sample consists of 87 companies, selected using a purposive sampling technique. The research employs Moderated Regression Analysis (MRA) to analyze the data. The findings indicate that profitability significantly influences tax aggressiveness, while liquidity does not. Additionally, CSR does not moderate the relationship between profitability and tax aggressiveness, nor does it moderate the effect of liquidity on tax aggressiveness. The theoretical implication of this research supports and expands the understanding of agency theory in tax-related decision-making. The practical implication suggests that highly profitable companies should avoid engaging in tax aggressiveness, as it may damage their corporate image. Moreover, fair tax policy implementation and enhanced government supervision are necessary to minimize tax avoidance practices

Social performance audit and Corporate Social Responsibility (CSR) are important factors in ensuring corporate sustainability, especially for companies listed on the Indonesia Stock Exchange (IDX). Social performance audit functions as an evaluation tool for the social and environmental impacts generated by the company, while CSR plays a role in building positive relationships with stakeholders and improving the company's reputation. This study aims to analyze the effect of social performance audit and CSR on corporate sustainability in order to provide insight for management in strategic decision making. This study uses a quantitative method with a multiple linear regression approach to test the relationship between social performance audit, CSR, and corporate sustainability. Data were obtained from annual reports and sustainability reports of companies listed on the IDX for the past five years. The research sample was selected using a purposive sampling method with certain criteria to ensure the relevance of the data collected. The results of the study indicate that social performance audit and CSR have a positive and significant effect on corporate sustainability. Companies that implement social audits transparently and run effective CSR programs tend to be more sustainable financially, socially, and environmentally. These findings indicate that integrating sustainability strategies into business models can increase competitiveness and investor confidence. This research provides implications for corporate management, investors, and regulators to strengthen social audit and CSR practices to create a more responsible and sustainable business environment

This study investigates the relationship between corporate social responsibility (CSR) and the profitability of businesses in Nigeria, using secondary data from the annual reports and financial statements of ten (10) randomly selected companies over the period from 2019 to 2024. The study aims to explore how CSR practices impact the financial performance of companies, specifically examining the Profit After Tax (PAT) as a measure of profitability. Ordinary Least Squares (OLS) regression analysis is employed to analyze the data and establish the connection between CSR activities and company performance.The findings of the study show that the companies in the sample allocated less than 10% of their annual profits to CSR initiatives. This suggests that while some companies engage in CSR, their contribution remains relatively small in proportion to their overall profitability. The coefficient of determination reveals that changes in CSR activities have a significant impact on the variations observed in the performance of these companies, particularly in terms of PAT. Furthermore, the study highlights the need for stronger regulatory frameworks to enforce CSR practices. It recommends that the Nigerian government introduce laws and regulations that require firms to allocate a portion of their profits to social responsibility, ensure transparency in social accounting, and address social costs effectively. The study emphasizes that by improving CSR engagement, businesses can contribute to national development while enhancing their long-term financial performance.

Corporate Social Responsibility (CSR) has become a vital component of modern business strategy, influencing consumer behavior and brand loyalty. This study investigates the relationship between CSR initiatives and consumer perceptions, focusing on industries such as retail, food, and technology. Using a survey-based approach, the research reveals that socially responsible companies build stronger customer relationships and enhance brand equity. The study provides recommendations for businesses seeking to integrate CSR into their brand strategy effectively.

The behind of this study motivated from the importance of company value in sustaining the company’s operation and enhancing its competitiveness. The purpose of this research was to identify and analyze the partially impact of corporate social responsibility (CSR), accounting conservatism, audit committee, capital structure, and dividend policy on firm value, as measured by Tobin’s Q, in manufacturing companies within the consumer goods industry sector listed on the Indonesia Stock Exchange from 2021 to 2023. The technique of data sampling using purposive sampling method. Resulting in data from 20 companies, comprising 60 financial statements and annual reports that met the representative criteria. The research employed descriptive statistical analysis, panel data regression analysis, estimation technique selection for panel data regression, classical assumption tests, and hypothesis testing. The findings revealed that the CSR variable did not have a significant positive effect on firm value, the accounting conservatism variable had a significant positive effect, the audit committee variable exhibited a significant negative effect, the capital structure variable demonstrated a significant positive effect, while the dividend policy variable did not have a significant positive effect on firm value.

In an increasingly complex era of globalization, companies are expected not only to be profit-oriented, but also to pay attention to their social responsibility. This study aims to analyze the effect of business ethics on the effectiveness of Corporate Social Responsibility (CSR) programs in companies listed on the Indonesia Stock Exchange (IDX). The method used is quantitative analysis with a Structural Equation Modeling (SEM) approach using data from questionnaires distributed to 100-150 companies during the 2019-2023 period. The results of the analysis show that there is a significant relationship between business ethics and CSR performance, where companies that apply ethical principles tend to have more effective CSR programs. The implications of this study emphasize the importance of integrating ethics in business strategy to enhance corporate reputation and meet stakeholder expectations. This study also provides recommendations for companies and policy makers to formulate policies that support ethics-based CSR practices.

This literature review examines the impact of Corporate Social Responsibility (CSR) disclosure on mergers and acquisitions (M&A), focusing on market reactions, post-merger integration, and long-term performance. The review reveals that CSR disclosure often leads to positive market reactions, fostering investor confidence and increasing stock prices during M&A announcements. Furthermore, CSR practices contribute to smoother post-merger integration by aligning organizational cultures and fostering trust. Over the long term, companies that integrate CSR into their strategies generally experience enhanced brand value, customer loyalty, and competitive advantage. However, the effectiveness of CSR disclosure depends on its authenticity and strategic alignment with corporate goals. The review also highlights the need for further research in emerging markets and the exploration of qualitative approaches to deepen understanding of CSR’s role in M&A.

Industrial development, especially the cement sector, contributes significantly to economic progress, but also poses environmental challenges. This study aims to analyze the influence of collaboration management and leadership on employee personal commitment at the PT SBA Aceh Besar Cement Factory. The research method used was a survey with a questionnaire distributed to 127 respondents. The results of the analysis showed that collaboration management had a significant influence on personal commitment, while leadership did not show a significant influence. This finding emphasizes the importance of collaboration management in increasing employee commitment, which in turn can support operational sustainability and corporate social responsibility. This study recommends increasing collaboration training and developing leadership styles that support collaboration to increase employee personal commitment.

This qualitative literature review explores the relationship between internal governance mechanisms and corporate social responsibility (CSR) performance. Drawing insights from recent studies, the review identifies key governance elements—such as board independence, ethical leadership, and audit committees—that enhance CSR outcomes by fostering accountability and stakeholder alignment. Additionally, emerging governance trends, including digital tools and ESG integration, are examined to understand their impact on CSR performance. Comparative analysis highlights the contextual differences across industries and regions, emphasizing the role of cultural, regulatory, and institutional factors in shaping governance-CSR dynamics. The findings underscore the importance of robust and context-specific governance strategies to optimize CSR initiatives and achieve sustainable development. This review also discusses its limitations and suggests directions for future research, including the integration of emerging technologies and sector-specific analyses.

This study aims to analyze the role of corporate communication in building and maintaining a positive image of PT Paragon Technology and Innovation (Paragon), one of the largest cosmetic manufacturers in Indonesia. The focus of this study is to understand how internal and external communication strategies, including media relations, digital communication, and Corporate Social Responsibility (CSR) programs, are implemented effectively to strengthen the company's reputation in the eyes of stakeholders. The research method used is a literature study with a qualitative descriptive approach. Data were collected from various secondary sources, such as official company documents, scientific journals, mass media articles, and Paragon's official digital platforms. The results of the study indicate that corporate communication at Paragon plays a significant role in creating a positive company image. The implementation of internal communication based on company values, such as innovation and care, has succeeded in increasing employee loyalty. Structured media relations and digital communication strategies expand the company's positive exposure, while CSR programs that focus on education, health, women's empowerment, and the environment strengthen Paragon's relationship with the community. Regular evaluation of communication strategies ensures the effectiveness of the programs implemented.

This study examines the impact of Corporate Social Responsibility (CSR) regulations on working capital management in a global context, considering a variety of regulations and practices across different countries. Utilizing a semantic literature review approach, this article explores how CSR interacts with corporate financial strategies, specifically in managing working capital. Findings suggest that stringent CSR regulations often motivate companies to adopt more efficient working capital practices, which not only comply with CSR standards but also enhance financial performance. This research identifies variations in the adaptation of working capital practices influenced by differences in CSR policies across regions and industries. Through an extensive literature analysis, this study provides new insights into the dynamic relationship between CSR regulations and working capital management, and proposes strategies for companies to synchronize CSR compliance with optimal financial achievement.

This study aims to analyze the impact of ownership structure and corporate social responsibility (CSR) on the profitability and firm value of companies listed on the Indonesia Stock Exchange. Utilizing the latest data from annual reports published between 2021 and 2023, this research employs multiple regression analysis to test the proposed hypotheses. The findings reveal that (1) ownership structure has a positive and significant effect on the firm's profitability, indicating that diversified ownership can enhance financial performance; (2) corporate social responsibility positively and significantly influences profitability, suggesting that companies engaged in CSR initiatives tend to be more profitable; (3) ownership structure does not have a significant impact on firm value, indicating that other factors may be more dominant in market valuation; (4) corporate social responsibility positively and significantly affects firm value, implying that investment in CSR can enhance positive investor perceptions; and (5) specifically, corporate social responsibility has a positive and significant impact on the firm value in the manufacturing sector listed on the Indonesia Stock Exchange. These findings emphasize the importance of sound ownership strategies and a commitment to social responsibility as key factors in enhancing both profitability and firm value.

This qualitative literature review explores the role of supply chain financing (SCF) mechanisms in promoting corporate social responsibility (CSR) through a comparative analysis of eight key studies. The findings reveal that SCF mechanisms, such as reverse factoring, dynamic discounting, and green financing, significantly enhance CSR adoption by mitigating financial constraints and fostering sustainable practices across supply chains. However, the effectiveness of these mechanisms varies by industry, region, and organizational context, underscoring the need for tailored approaches. The review highlights the potential of advanced technologies, including blockchain and AI, to increase transparency and scalability. Limitations include a focus on developed economies and the lack of standardized metrics for assessing SCF’s impact on CSR. This study provides critical insights for future research and practical applications of SCF to align financial and sustainability objectives.

Corporate social responsibility (CSR) plays an important role in supporting sustainable development in Indonesia. This article analyzes eight flagship CSR programs from various companies covering the environment, education, financial inclusion, and community empowerment sectors. Using a qualitative case study approach, the research found that the integration between business strategy and CSR initiatives can create significant and sustainable economic, social and environmental impacts. Programs such as Memilah Sampah Menabung Emas by Pegadaian, Electrifying Agriculture by PLN, BRInita by BRI, Desa Sejahtera Astra by Astra, TJSL Desa Penglipuran by Pelindo, Mas Tani Tampan by PGN, Desa Energi Berdikari by Pertamina International Refinery, and PAUD Berkarakter by Adaro succeeded in improving community welfare, opening economic opportunities, reducing carbon emissions, and increasing access to quality education. The synergy between the company's core business and CSR implementation not only fulfills regulatory obligations, but also becomes an effective strategy to create a sustainable positive impact on society and the environment.

  Government-regulated Corporate Social Responsibility (CSR) programs are intended to reduce the impact on society and the environment, but CSR cannot be done without the support of good corporate governance (GCG). The purpose of this study is to ascertain and examine previous research on the impact of corporate governance and environmental and social responsibility, or CSR, on corporate value, financial performance, and profits. This research combines qualitative methods with a literature study strategy, which involves using data collected from publications published in national journals to support ideas. Twenty samples of indexed and non-indexed articles were selected by the researchers from Google Scholar. Based on the findings of previous research studies, this study found that the impact of corporate governance (GCG) and corporate social responsibility (CSR) on financial performance and firm value varies. By increasing stakeholder trust, CSR often improves profitability, however, these benefits are not always visible due to high implementation costs. The contribution of corporate governance, including audit committees and independent boards, to business efficiency and transparency varies. Researchers believe that a more thorough study of the impact of GCG and CSR on firm value, financial performance, and profits will be conducted in the future.