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This study aims to analyze the relationship between environmental performance, environmental disclosure, and leverage on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). The data used in this study were analyzed using IBM SPSS Statistics 22 with the Classical Assumption Test, Determination Coefficient Test, T test and F test to test the significance of the influence of independent variables on the dependent variable. The results of the T test show that environmental performance and leverage have a significant effect on profitability with a significance value <0.05, while environmental disclosure is .0.05 which means it is not significant. In addition, the F test shows that simultaneously, environmental performance, environmental disclosure, and leverage have a significant positive effect on profitability, with a significance value of 0.000 ˂ 0.05. Based on these results, the fourth hypothesis proposed in this study is accepted. This study provides implications that companies that pay attention to environmental performance and transparency in disclosing environmental information can increase their profitability, and proper leverage management also contributes to the company's financial sustainability. These findings are important for company management and investors to consider environmental sustainability aspects in strategic decision making.Keywords: Environmental Performance, Environmental Disclosure, Leverage, ProfitabilyThis study aims to analyze the relationship between environmental performance, environmental disclosure, and leverage on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). The data used in this study were analyzed using IBM SPSS Statistics 22 with the Classical Assumption Test, Determination Coefficient Test, T test and F test to test the significance of the influence of independent variables on the dependent variable. The results of the T test show that environmental performance and leverage have a significant effect on profitability with a significance value <0.05, while environmental disclosure is .0.05 which means it is not significant. In addition, the F test shows that simultaneously, environmental performance, environmental disclosure, and leverage have a significant positive effect on profitability, with a significance value of 0.000 ˂ 0.05. Based on these results, the fourth hypothesis proposed in this study is accepted. This study provides implications that companies that pay attention to environmental performance and transparency in disclosing environmental information can increase their profitability, and proper leverage management also contributes to the company's financial sustainability. These findings are important for company management and investors to consider environmental sustainability aspects in strategic decision making.

This study examines the effective role played by corporate governance in promoting e-marketing strategies, through an applied study conducted on Al-Rasheed Bank - Palestine Street Branch. In light of the rapid developments in the digital field, organizations are increasingly relying on e-marketing tools to improve their performance, making it necessary to apply governance principles to ensure the highest levels of efficiency, transparency, and credibility. The study aims to illustrate how governance can contribute to improving the performance of e-marketing in financial institutions, With a focus on Al-Rasheed Bank as an applied model. The study seeks to achieve several objectives, including analyzing the impact of governance mechanisms on e-marketing strategies, and knowing the extent to which the application of governance is related to achieving institutional goals and improving marketing efficiency. It also aims to study how governance contributes to building a transparent and secure relationship between the organization and its customers, which enhances loyalty and expands the customer base. In addition, the study highlights the challenges that organizations may face in applying governance to e-marketing and proposes solutions to address them. The study showed that there is a strong relationship between corporate governance and e-marketing, as governance helps in defining the goals and vision of the organization, which ensures that e-marketing strategies are compatible with the general directions of the organization. Enhancing transparency and accountability also contributes to building customers' trust in the organization, which increases their positive interaction with its marketing strategies. Moreover, governance helps ensure compliance with legal and ethical standards, which enhances the organization's reputation in the market and reduces the legal risks it may face. The study relied on the descriptive and analytical approach to analyze the relationship between governance and e-marketing, with a focus on data related to Al-Rasheed Bank - Palestine Street Branch. A simple random sample of 50 employees from different departments within the bank was selected. Statistical analysis was also used to measure the impact of governance on the efficiency of e-marketing within the organization. The results of the study showed that 84% of employees believe that corporate governance plays a key role in the success of digital marketing campaigns, reflecting a broad awareness of the importance of regulatory frameworks and corporate policies in guiding digital marketing operations. 73% of employees also confirmed that there are clear governance policies within the bank, which enhances confidence in the corporate system. With regard to customer trust, 79% of employees indicated that governance contributes to improving the level of trust in the electronic services provided by the bank, while 73% of them believe that governance positively affects the process of strategic decision-making in e-marketing. Also, 71% of employees reported that there is an effective system to monitor the performance of digital marketing campaigns, which helps to evaluate performance and improve strategies based on the results achieved. However, the study noted that there are some challenges facing the implementation of governance in the field of e-marketing. 33% of employees indicated that there is a lack of regular training programs on governance practices, which may negatively affect the effectiveness of their implementation. 38% of respondents also showed weakness in the mechanisms for evaluating the effectiveness of governance in improving e-marketing. In addition, 45% of employees indicated that there are gaps in communication between the governance department and the e-marketing department, which calls for improving channels Communication to ensure the integration of efforts between different departments. Based on these results, the study provided a set of recommendations aimed at improving the application of governance in e-marketing. Among these recommendations is the need to organize training workshops to familiarize employees with governance practices and their importance in improving marketing performance. The study also recommended the use of key performance indicators (KPIs) to conduct periodic evaluations and improve marketing strategies based on the results of these evaluations. In addition, the study stressed the importance of strengthening coordination between governance and e-marketing departments to ensure the integration of efforts and achieve Better results. It also recommended updating governance policies to keep pace with developments in the field of e-marketing, in order to contribute to supporting innovation and creativity in digital marketing strategies. In conclusion, the study confirmed that corporate governance plays a vital role in improving the efficiency of e-marketing, which contributes to enhancing customer confidence, achieving regulatory compliance, and increasing the effectiveness of marketing campaigns in financial institutions, especially in Rasheed Bank. She also stressed the importance of developing periodic training and evaluation strategies to ensure the optimal application of governance principles, in a way that enhances the performance of institutions in the changing digital environment.

This thesis discusses the authority of Non-Governmental Organizations (NGOs) as external supervisors in the management of the Village Revenue and Expenditure Budget (APBDes) in Mlirip Village, Jetis District, Mojokerto Regency. The purpose of this study is to analyze the extent of the role of NGOs in supervising the management of village budgets, as well as to evaluate the effectiveness and obstacles faced by NGOs in carrying out their supervisory functions. This study uses a qualitative approach with a case study method, involving interviews, observations, and document analysis related to village budget management in Mlirip Village. The results of the study indicate that NGOs have the authority to supervise the planning, implementation, and accountability of the APBDes through various supervisory mechanisms, such as social audits, counseling, and advocacy. However, in practice, NGOs face various obstacles, including lack of community participation, limited resources, and bureaucratic obstacles. Nevertheless, the role of NGOs as external supervisors remains important to encourage transparency and accountability in village budget management, as well as to ensure that the village budget is used in accordance with the needs and objectives that have been set. This study is expected to contribute to the development of more effective village budget supervision mechanisms in the future.   Keywords: , , ,,.

This study analyzes the legal responsibility of road organizers, legal protection for road users, and public participation in the maintenance of provincial roads in East Java. The background of this research is the significant road damage, covering 154 kilometers, which impacts the safety of road users and the smoothness of socio-economic activities. This research is based on Law Number 22 of 2009 on Traffic and Road Transportation (UU LLAJ) and Law Number 38 of 2004 on Roads, which regulate the obligation of road organizers to ensure safe and adequate infrastructure. The research method used is a juridical normative approach with an analysis of legislation, using primary and secondary legal materials, with data collected through library studies and deductive analysis. The results show that the government is legally obligated to repair damaged roads, place warning signs on roads that have not been repaired, and allocate funds to prevent traffic accidents. However, various challenges such as limited budgets and geographic conditions affect the implementation of these obligations. Additionally, the Citizen Lawsuit mechanism grants the public the right to sue negligent organizers. This study recommends strengthening road maintenance management based on risk, improving transparency and accountability, and empowering the public to ensure safe roads that support regional economic growth.

One of the important steps to improve transparency, effectiveness, and accountability in village governance is the digitalization of village assets. This program aims to use digital tools to improve asset management, make data access easier, and help improve decision-making processes. The focus of this study is to support the digitalization of village assets through the creation and implementation of the Smart Village website in Mondoretno Village, Bulu District, Temanggung Regency. The mentoring strategy includes four steps, namely Digital village asset inventory, Collaboration with third parties, Promoting to the community, and Capacity building through feedback. The results of the mentoring show a significant increase in data organization, ease of access, and the ability of village officials to use digital platforms. In addition, the Smart Village website functions as a center for information and administrative activities. This website helps build a more sophisticated and connected village governance system. This study found that digital technology in village asset management is not only possible, but also effective in addressing the problems faced by rural communities. The success of the program in Mondoretno Village provides a model that can be used by other villages that want to change their lives to the computer and internet era.

The management of mining waste is a crucial aspect in maintaining the balance between the exploitation of natural resources and environmental protection. PT Aneka Tambang Tbk (Antam), as a mining company, strives to implement sustainable waste management policies to support the concept of Green Business in Indonesia. This study aims to analyze the role of national and international regulations in mining waste management and the implementation of these policies by Antam based on its 2020-2023 sustainability report. Using a normative juridical approach, this research finds that although regulations governing waste management are in place, challenges remain in their implementation, including harmonization with international standards and the effectiveness of supervision mechanisms. Therefore, strengthening regulations and enhancing transparency in waste reporting and management are necessary to ensure that the mining industry aligns with sustainability principles.

The proliferation of network information algorithms (NIAs) in contemporary society has sparked significant ethical concerns regarding their societal impact. This study investigates the influence of NIAs on social interactions, decision-making processes, and the perpetuation of structural biases through a multidisciplinary perspective (Ananny, 2023). The findings reveal that while NIAs enhance operational efficiency across various domains, they also introduce ethical challenges, including privacy infringements, systemic inequities, and algorithmic opacity, which threaten social justice. Employing Ananny’s (2023) conceptual framework—which categorizes NIAs into three dimensions: encounters, observation, and probability/temporality—this research deconstructs the operational mechanisms of these algorithms. The analysis demonstrates that NIAs not only replicate historical biases but also engender new forms of discrimination through ostensibly neutral predictive processes. For example, algorithm-driven recruitment systems may perpetuate gender disparities if their training data reflects prior discriminatory practices (Crawford, 2021). This study underscores the inextricable link between technological ethics and societal context, arguing that an overreliance on algorithmic systems risks undermining human autonomy (Zuboff, 2019). The originality of this research lies in its integration of computational ethics theory with empirical case studies, such as the deployment of NIAs in mass surveillance, where privacy is often compromised in pursuit of perceived security. To ensure academic rigor, the arguments are developed through a critical comparison with prior research (e.g., Mittelstadt et al., 2016), while avoiding redundancy in phrasing or structure. Scholars such as Floridi (2019) emphasize the necessity of algorithmic transparency in regulatory frameworks. However, critics like Noble (2018) argue that technical solutions alone are inadequate; structural reforms in data governance and corporate accountability are essential to mitigate the misuse of NIAs. In response, this study proposes an ethical framework that not only addresses technical risk mitigation but also incorporates civic participation in algorithmic decision-making processes. The ethical implications of NIAs necessitate a holistic approach that integrates principles of data justice, independent algorithmic auditing, and public digital literacy. Future research should explore inclusive models of algorithmic governance, particularly in developing nations where regulatory frameworks often lag behind technological advancements. This study concludes with a reflective inquiry: How can algorithmic accountability be ensured if developers lack transparency regarding data sources and programming logic? By addressing these questions, this research contributes to the ongoing discourse on the ethical governance of NIAs and their societal implications.

This Community Service Program (PkM) aims to implement financial reports, especially for non-profit organizations through groups of social organizations that are members of the Indonesian Radio Antar Masyarakat (RAPI) organization in the Semarang City Region. The implementation of community service first identifies and assesses internal organizational factors that influence how the organization prepares its financial reports. This community service is carried out using the socialization and training methods, making financial reports, especially for non-profit organizations in accordance with ISAK 35. The Indonesian Radio Antar Masyarakat (RAPI) Organization in the Semarang City Region has an organization at the local level or sub-district level or a combination of several sub-districts, with a total of 17 administrators from five local and regional administrators present. In addition to providing an understanding and explanation of financial reports in general and in particular financial reports for non-profit organizations, there are differences, so that in preparing financial reports must be in accordance with applicable regulations. Because financial reports for profit-oriented organizations with non-profit-oriented organizations are different. It is hoped that with the existence of financial reports in accordance with ISAK 35, organizations that manage finances from member sources or the government through grants are expected to be an effort to increase transparency and accountability of the organization. Keywords: Financial Reports of Non-Profit  Organizations, ISAK 35

This article proposes to review the handling of corruption cases in terms of juridical and morality in Indonesia. This study is a normative legal study with descriptive analysis. This study uses a philosophical approach and a conceptual approach to determine the efforts made by the government to overcome corruption in Indonesia from the juridical and moral aspects of the Indonesian people based on the Pancasila Ideology. Efforts to eradicate corruption have not been able to be overcome optimally because they are spread sporadically in Indonesia. Obstacles are occurring structurally, culturally, instrumentally and management. Prevention and eradication of corruption must be emphasized as the moral responsibility of the Indonesian people. Because it will be one of the biggest threats to the existence of the Indonesian nation. Prevention of corruption must be carried out systematically by strengthening regulations and conducting international cooperation on the issue of corruption as a crime against Human Rights throughout the world, especially in Indonesia. That aspect of law enforcement in eradicating criminal acts of corruption requires the role of all parties involved in achieving the target of eradicating corruption that is rampant in Indonesia, there are four factors causing corruption; political and legal factors, historical factors, social factors and cultural factors, and economic factors. Concrete solutions in eradicating corruption are needed by Indonesia to redesign public services, strengthen transparency, supervision and sanctions against government activities related to the economy and human resources, increase the empowerment of supporting instruments in preventing corruption and to ensure that law enforcement is free from corruption. The strategy to eradicate corruption must be built with the will of all parties who want to eradicate corruption itself, by not giving the slightest tolerance in the act of corruption itself. In realizing an effort to eradicate corruption itself, it requires determination in meeting the prerequisites in terms of existence driven by political ability and will and a strong commitment from all parties, transparent and accountable in its implementation, available and balanced resources and capacity.

This study aims to determine the implementation of Good Corporate Governance in BUMN companies (Case study at Perum Jasa Tirta I Region Brantas 3 Mojokerto). The research method used in this study is a qualitative method through a case study approach. Data collection methods used are interviews (Supervisor), observation, questionnaires (30 employees). The results of the study indicate that the Implementation of Good Corporate Governance Principles has been applied by Perum Jasa Tirta I Region Brantas 3 Mojokerto very well. Good Corporate Governance consisting of transparency, accountability, responsibility, independence, and fairness.

The digitalization of public services improves efficiency, openness, and accessibility, particularly in the administration of public grievances. Information and communication technology facilitates effective, rapid, and responsive complaint resolution while safeguarding user data security. This strategy promotes public engagement using digital channels, including web applications, social media, and unified online complaint mechanisms. Nonetheless, issues such as the digital divide, technological proficiency, and infrastructure preparedness must be resolved. This study utilizes a literature review methodology, employing documentation methodologies and content analysis. The results indicate that the use of e-Government in Indonesia has markedly enhanced the efficiency, openness, and accountability of public services. The use of technology enhances the administration of public grievances in accordance with principles of good governance and current rules. However, issues with infrastructure, human resources, and community engagement remain. To optimize its beneficial effects, initiatives should concentrate on improving technology infrastructure, advancing human resource skills, and amplifying public awareness of the advantages of e-Government. These approaches intend to enhance the system's efficacy in providing high-quality and responsive public services.

Indonesia's democracy, despite over two decades of progress since the fall of the New Order regime, has faced stagnation and democratic backsliding in recent years. Indicators from institutions such as the Economist Intelligence Unit (EIU), Freedom House, and Varieties of Democracy (V-Dem) consistently highlight a decline in democratic quality. Contributing factors include identity politics, declining electoral integrity, political dynasties, and weak institutional capacities, described as "Low-Capacity Democracy." This study employs a qualitative approach to explore these challenges, including literature reviews, document analysis, and interviews. The findings reveal systemic issues at both institutional and societal levels, including weakened oversight bodies like the Corruption Eradication Commission (KPK), the dominance of executive power, and the rise of transactional politics and political dynasties. Digital challenges, such as disinformation and low digital literacy, also exacerbate these issues. This study recommends comprehensive reforms, such as strengthening independent institutions, enhancing transparency in public fund management, and improving political education to reduce transactional practices. Digital media regulations and technology-based electoral monitoring are also proposed to increase transparency. By addressing these issues, Indonesia can reinforce democratic resilience and foster an inclusive, accountable political system.

The management of regional finances aims to realize good governance that includes efficiency and transparency in meeting public needs. Efficiency and transparency in the decentralization of financial management policy by the Financial and Asset Management Agency (BKAD) of Kupang City are key factors in ensuring proper regional financial management. This study uses an empirical research method. After data collection, the researcher categorized the data based on the sources and analyzed them. The results of this study indicate that Efficiency has not been fully achieved due to mismatches in budget allocation. Meanwhile, transparency remains suboptimal because the existing system often experiences disruptions, limiting open access to information. The most dominant inhibiting factor affecting implementation effectiveness is human resources (HR). In addition, dependency on central government funding hampers flexibility and independence in regional financial management. The study suggests that BKAD should conduct technical competency training and development for staff, the Kupang City Government should increase local revenue (PAD), and the public should actively participate in budget public consultations.

The use of information and communication technology (ICT) in procurement services is one of the efforts to realize good governance. The electronic procurement system is present by simplifying the stages of the procurement process, the vendor search stage, price comparison from each vendor, approval, monitoring, billing, to payment, all of which are done digitally. Thus, it is hoped that procurement activities for goods/services will be carried out with good procurement principles, namely effective, efficient, transparent, open, competitive, fair, and accountable. This study aims to analyze the implementation of an electronic-based procurement system for goods/services at the Aceh Industry and Trade Service and the obstacles faced in its implementation. The research method used is descriptive qualitative with data collection through interviews, observations, and documentation. The results of the study indicate that although the electronic-based procurement system can increase the transparency and efficiency of the procurement process, its implementation still faces challenges such as limited technological infrastructure and lack of technical competence of human resources. The implications of these findings indicate the need to increase human resource capacity and strengthen ICT infrastructure to support more optimal implementation.

An information system is used to manage and present data so that it benefits an organization. Effective financial management is crucial for government agencies, including the Medan City Transportation Department, to ensure transparency and accuracy in financial records. However, the manual method still used has weaknesses, such as recording errors and reporting delays. Therefore, this study aims to design and develop a web-based financial information system to address these issues.The system features transaction recording, financial reporting, real-time data processing, and more efficient budget management. This study uses the waterfall software development approach, which includes analysis, design, implementation, testing, and maintenance. The results show that this system can improve work efficiency, reduce errors in financial management, and support data-driven decision-making.  

This study aims to understand the effect of product innovation on customer satisfaction and trust, focusing on customers in the electronics sector. Product innovation is considered a strategic element capable of increasing customer utility, creating competitive advantage, and strengthening the relationship between companies and customers. Using a quantitative approach, data was collected through a survey to explore customer perceptions related to innovation, satisfaction, and trust. The results show that product innovation significantly affects customer satisfaction, especially through the relevance of the features offered, product quality, and adequate after-sales service. Customer trust in the company is also influenced by the success of product innovation to create real added value. This trust is formed through consistency in product quality and transparency in communication. This research implies that companies need to make innovation a strategic priority that is oriented towards customer needs. A deep understanding of customer preferences and expectations through market research and direct feedback is essential to support the innovation process. Effective communication to explain the benefits of innovation to customers should be part of the marketing strategy. With this approach, product innovation can be an instrument that increases customer satisfaction and trust, and creates long-term beneficial relationships.

This study examines the relationship between risk disclosure in annual reports and a company's default risk through a qualitative literature review approach. Clear and transparent risk disclosure in annual reports can reduce market uncertainty and enhance the perception of the company's financial stability. Through the analysis of various previous studies, it was found that comprehensive risk disclosure can lower borrowing costs, improve the company's credibility, and reduce the potential for financial failure. However, external factors such as market conditions and company policies still play an important role in influencing default risk. This research provides insights that although risk disclosure is effective in managing default risk, other factors must be considered in the analysis of predicting corporate financial failure.

Performance audit is a strategic instrument to strengthen transparency and accountability in the governance of Village-Owned Enterprises (BUMDes). However, current practices of BUMDes auditing in Indonesia remain limited, fragmented, and often fail to uphold the principles of good governance. This study aims to identify and synthesize the implementation of performance audits in BUMDes across various regions through a Systematic Literature Review (SLR) of 28 articles published between 2013 and 2024. Sources were obtained from Scopus, DOAJ, Google Scholar, and Garuda, with thematic analysis applied. The study identifies five core issues: weak internal audit mechanisms, limited community participation, low utilization of information technology, cultural resistance, and the role of audits in improving village economic performance. The paper proposes a participatory audit model grounded in local familial values and supported by appropriate digital tools. This hybrid model is contextually suited to promote accountability in rural areas where institutional capacity is limited but social cohesion is strong. Theoretically, this research extends the relevance of stewardship theory and participatory governance to micro-level public sector entities. Policy implications highlight the need for adaptive, community-based audit mechanisms as a foundation for accountable rural development

This study aims to address the challenges and propose solutions for the Optimization of Blockchain-Based Cybersecurity Systems to Enhance Resilience Against Ransomware Attacks using a Systematic Literature Review (SLR) approach. Blockchain is increasingly recognized as a transformative technology in cybersecurity due to its decentralized structure, transparency, and robustness in securing data. Despite these advantages, its widespread adoption is hindered by several challenges, including scalability, interoperability, high energy consumption, and limited access to representative ransomware datasets. This research highlights that integrating blockchain with advanced technologies such as data analytics, machine learning, and Explainable AI (XAI) can significantly enhance its effectiveness in combating ransomware.The findings reveal that Graph Convolutional Neural Networks (GCN) enable real-time detection of ransomware patterns in network traffic with an accuracy of up to 95%. Furthermore, Layer-2 solutions like the Lightning Network and sharding effectively alleviate the load on main blockchains, thereby increasing transaction throughput. Efficient consensus mechanisms, including Proof of Stake (PoS) and Delegated Proof of Stake (DPoS), address energy consumption issues, making blockchain more adaptable to IoT and resource-constrained environments. These approaches have proven successful in enabling early detection, mitigation, and prevention of ransomware in IoT systems, cloud infrastructures, and smart grid networks. The implications of this study underscore the potential of blockchain as a critical component of proactive and adaptive cybersecurity systems. However, overcoming existing challenges requires further development of hybrid frameworks that integrate blockchain with data analytics and machine learning technologies. In addition, efforts should focus on standardizing global security protocols to enhance interoperability and creating robust, diverse ransomware datasets to support more accurate detection systems. Future research should also explore methods to minimize latency and improve blockchain efficiency in real-time cybersecurity applications.

International arbitration has become a crucial mechanism for resolving cross-border commercial disputes due to its neutrality, enforceability, and efficiency. This study examines the role of international arbitration in addressing disputes between parties from different jurisdictions. The research explores the advantages of arbitration over litigation, including confidentiality, party autonomy, and the enforceability of arbitral awards under the New York Convention. Using a qualitative approach, this study analyzes key arbitration institutions such as the ICC, SIAC, and LCIA, alongside relevant case studies. The findings indicate that arbitration provides a flexible and effective dispute resolution framework, reducing legal uncertainties and fostering international trade and investment. However, challenges remain, including cost concerns and potential inconsistencies in arbitral decisions. The study suggests that harmonizing arbitration rules and increasing transparency could further enhance the effectiveness of international arbitration in cross-border commercial disputes.