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This research aims to analyze the effect of CEO power and board gender diversity on modern slavery disclosure (MSD) among Indonesia’s top 50 publicly listed companies by market capitalization. The research uses a quantitative approach with secondary data collected from annual and sustainability reports during the 2022–2024 period. The results show that CEO power has a negative and significant effect on MSD, indicating that stronger CEO power will reduce disclosure transparency. Furthermore, gender diversity on the board of commissioners also shows a negative and significant relationship with MSD, indicating that female representation in supervisory roles has not yet contributed into greater social accountability within Indonesian firms. Meanwhile, gender diversity on the board of directors shows no significant effect. These results suggest that internal governance factors such as CEO power and limited female influence in top positions still hinder companies from being transparent about social and ethical issues. In conclusion, stronger regulations and independent oversight are needed to improve companies’ transparency regarding modern slavery practices.

This study analyzes the influence of Digital Marketing Strategy and Brand Image on consumer purchasing decisions and tests the role of Brand Awareness as a moderating variable at Moringa Coffee and Eatery. Data collection was conducted using a Likert scale questionnaire and processed using SmartPLS 4.0 with a quantitative PLS method approach. The results show that Digital Marketing Strategy and Brand Image have a significant effect on purchasing decisions. However, Brand Awareness does not act as a moderating variable because it does not strengthen the relationship between the two on Purchase Decisions. These findings emphasize the importance of optimizing digital marketing strategies and strengthening brand image, as well as the need to increase brand awareness in order to support the effectiveness of marketing strategies. Furthermore, the study highlights that consumers tend to make purchasing decisions based on the perceived value and credibility presented through digital platforms, making consistent online engagement crucial. Improving brand awareness may require more targeted promotional activities, interactive content, and customer involvement to build a stronger emotional connection with the brand. Overall, these results provide valuable insights for managers aiming to enhance competitiveness and customer loyalty in the digital marketplace.

The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.

This study aims to empirically analyze how the implementation of Green Supply Chain Standards and halal certification affects the competitiveness of Food and Beverage SMEs in Padang City. Sustainable economic development requires the integration of environmental and ethical aspects in the supply chain, especially in the food sector. In Padang City, Food and Beverage SMEs are the driving force of the economy, facing a dual challenge of meeting consumer demands for halal products and environmentally friendly practices. This study uses a quantitative approach with a survey method. Primary data were collected through questionnaires from a sample of owners or managers of food and beverage SMEs operating in Padang City. Data management is carried out using regression analysis or Structural Equation Modeling to test the hypothesis of the effect of independent variables GSCM and Halal Certification on the dependent variable (SME Competitiveness). This research is expected to demonstrate that the implementation of GSCM positively affects the competitiveness of SMEs, and halal certification also has a significant positive impact on competitiveness, especially in expanding market access and increasing Muslim consumer trust.

This study aims to estimate changes in the Indonesian Sharia Stock Index (ISSI) from 2020 to 2025 using the Autoregressive Integrated Moving Average (ARIMA) model. The growth of the Islamic stock market in Indonesia has increased rapidly, driven by public awareness of investments that follow sharia principles, as well as changes in macro and microeconomic conditions, especially during the COVID-19 pandemic which has had a significant impact on the financial market. This study relies on monthly ISSI data taken from official sources and analyzed with a quantitative approach using the time series method using EViews version 13 software. Statistical analysis and stationarity tests indicate that the ISSI data exhibits an increasing trend pattern and quite high volatility, so that a differentiation process is necessary to achieve stationarity. Based on the results of model testing and the selection of optimal information criteria, the ARIMA (1,1,1) model was selected as the most appropriate to capture the autocorrelation pattern and produce accurate short-term predictions. Projections indicate a stable growth trend until the end of 2025, with an estimated index of more than 8.3 million. The findings of this study indicate that the ARIMA model is an effective tool for forecasting ISSI movements and can be a strategic consideration for investors, financial institutions, and policymakers in developing sustainable investment strategies in the Indonesian Islamic stock market.

This study aims to conduct a comparative analysis of the implementation of PSAK 238 (Intangible Assets) and PSAK 236 (Impairment of Assets) within Indonesian manufacturing companies. Using a quantitative descriptive design, the research draws on annual reports of 50 selected manufacturing entities listed on the Indonesia Stock Exchange for the fiscal year 2023. Key variables include recognition, measurement, amortisation (for PSAK 238) and impairment indicators, recoverable amount, reversal-conditions (for PSAK 236). Findings indicate that although majority of firms comply with recognition criteria under PSAK 238, significant discrepancies persist in the disclosure of measurement model usage and the reversal of impairment losses per PSAK 236. The implications highlight the need for enhanced audit procedures and training for preparers of financial statements to ensure robust, transparent reporting. The study contributes theoretically by bridging standard-setting literature and empirically by offering insight into Indonesian practice. Implications for regulators and practitioners are discussed.

Economic growth is the process of increasing a country's production capacity to generate goods and services over a specific period, reflecting the income and well-being of its people. This research aims to analyse the influence of labor, exchange rates, and exports on the Gross Domestic Product (GDP) of the manufacturing sector in Indonesia during the period 2010-2024. The method used is multiple linear regression analysis with the Ordinary Least Square (OLS) approach, using secondary data obtained from the Central Bureau of Statistics (BPS) and Bank Indonesia (BI). The research results indicate that all three independent variables, namely labor, exchange rate, and exports, have a positive and significant impact on the GDP of the manufacturing sector, both partially and simultaneously. The coefficient of determination (Adjusted R2) value of 0.9633 indicates that 96.33% of the variation in industrial sector GDP can be explained by these three variables, while 3.76% is influenced by factors outside the model. This research confirms that increased labour productivity, exchange rate stability, and export growth play an important role in strengthening the performance of the manufacturing sector in Indonesia. Therefore, policies focused on improving the quality of human resources, strengthening export competitiveness, and ensuring macroeconomic stability are needed to support the sustainable and globally competitive growth of the manufacturing sector.

The implementation of Good Corporate Governance (GCG) is a crucial foundation for maintaining public trust in Indonesia’s Islamic banking sector. Yet, the effectiveness of GCG is often debated because formal practices tend to be technocratic and procedural, lacking deeper internalization of Sharia Ethical values. This study analyzes the application of GCG based on Sharia Ethics at Bank Syariah Indonesia (BSI), with a case study at KCP Sawangan Sari Plaza. Using a qualitative approach and case study method, data were collected through source triangulation, including in-depth interviews with the Branch Operation and Service Manager (BOSM), customer service officers, and tellers. These interviews were supported by participatory observation and an examination of corporate documents. The findings reveal no significant discrepancy between formal GCG practices and Sharia Ethics at the research site. GCG principles such as Transparency, Accountability, Responsibility, and Fairness are consistently implemented and rooted in ethical values like Amanah (trustworthiness), Shidq (honesty), and ’Adl (justice). A key insight from this study is the shift in employee motivation from fear-based compliance toward value-based compliance. This shows that the integration of GCG and Sharia Ethics is strongly influenced by ethical leadership and the development of a spiritual work culture at the branch level.

This study aims to analysis the impact of the presence of coal transport parking areas on the Income of the Informal Sector, identify the most dominant factors influencing Income, and examine the socio-economic impact experienced by informal sector business actors in Muara Tembesi District. This study uses a quantitative approach with Multiple Linear Regression analysis and Classical Assumption Tests to test the hypotheses. Data were obtained through surveys of informal sector business owners around the parking areas. The dependent variable is Income, while the independent variables include Age, Education, Working Hours, Initial Capital, and Distance. Comparative descriptive analysis is used to validate socio-economic changes. Data analysis shows that working hours, initial capital, and distance have a positive and significant impact on the income of informal sector business actors, whereas age and education do not significantly affect the income of informal sector business actors. Descriptively, there has been massive welfare migration, indicated by the decrease in the proportion of low-income respondents from 60 percent to only 2 percent after the intervention. The presence of parking pockets has been proven to provide a positive and transformative economic impact for the informal sector. This impact is driven by increased production inputs (Capital and Working Hours). On the other hand, logistics activities generate negative external impacts in the form of dust pollution and security risks, which require strict regulation by the Local Government.

This study aims to analyze and project consumer prices of cabbage commodities at four levels: Ngawi Regency, Pacitan Regency, East Java Province, and nationally, using the additive Holt–Winters forecasting model. Monthly price data for the period January 2020–December 2024 were used to capture the dynamics of levels, trends, and seasonal patterns that affect price fluctuations. Model performance was evaluated using the Mean Absolute Error (MAE) and Root Mean Square Error (RMSE) indicators. The results showed differences in model accuracy between regions. East Java Province produced the best performance with the lowest MAE and RMSE values, indicating a more stable price pattern that was easier for the model to capture. In contrast, Ngawi Regency showed the highest volatility, resulting in greater forecasting errors. Pacitan Regency displayed a relatively consistent seasonal pattern with moderate accuracy, while national data showed smoother fluctuations due to the aggregation effect. Overall, the additive Holt–Winters model is effective for short-term projections in regions with low to moderate variability, but is less optimal in regions with highly volatile price dynamics.

Rubber prices experience significant and prolonged fluctuations, which impact farmer incomes and management decisions. Understanding historical patterns and price predictions is considered crucial for production planning, marketing, and farmer protection policies. This study aims to identify the characteristics of rubber price time series in Lahat Regency and develop a reliable forecasting model to support short- to medium-term decision-making. This study uses secondary data on monthly average producer prices for the period January 2019–December 2023. The analysis includes the Augmented Dickey–Fuller stationarity test to determine the need for transformation, differencing, and/or logarithmic transformation when necessary, identification of autocorrelation patterns using ACF/PACF, model estimation on the processed data, and evaluation of residual diagnostics (Ljung–Box, normality test) and forecasting accuracy metrics (RMSE, MAE, MAPE, Theil). The level data shows non-stationarity and becomes stationary after the first differencing; The model on log-transformed data had significant parameters and higher explanatory power than the model on de-differenced data, with RMSE and MAPE values ​​within a reasonable range. Forecast confidence intervals widened at longer time horizons, indicating increased projection uncertainty. Conclusion: Validated forecasts can inform farmers and policymakers to manage price risk and design market interventions.

This study aims to forecast beef prices in Palembang City and at the national level in Indonesia using the Autoregressive Integrated Moving Average (ARIMA) method. The data used are the monthly average beef prices for the period January 2019 to December 2024. The analysis involves stationarity tests using Augmented Dickey-Fuller (ADF), model identification through Autocorrelation Function (ACF) and Partial Autocorrelation Function (PACF) plots, parameter estimation with Maximum Likelihood Estimation (MLE), and residual diagnostics with the Ljung-Box and Jarque-Bera tests. The results show that beef prices at both regional levels are not stationary at the level but become stationary after the first differencing (I(1)). The best ARIMA models obtained are ARIMA(0,1,1) for Palembang City and ARIMA(1,1,0) for the national level. Both models successfully predict price fluctuations with a low error rate and show a moderate price increase trend. These findings provide practical implications for price stabilization policy making and beef-related business planning. The forecast results state that beef prices in Palembang City and nationally are predicted to tend to rise in 2025 from January to December.  

This study aims to analyze the effect of inflation, Gross Regional Domestic Product (GRDP), and the Provincial Minimum Wage (PMW) on the poverty line in 10 provinces in Indonesia. The research employs a quantitative approach using panel data regression analysis. The data utilized in this study consist of panel data covering a 10-year period, from 2015 to 2024, obtained from the Provincial Offices of Statistics and Statistics Indonesia (Badan Pusat Statistik/BPS). To examine the relationship between variables across regions and over time, the fixed effect model is applied in the analysis. The results of the analysis indicate that inflation and GRDP do not have a statistically significant effect on the poverty line in the 10 provinces examined. These findings suggest that although inflation and GRDP are important macroeconomic indicators, their variations during the study period were not sufficient to directly influence changes in the poverty line across the provinces. In contrast, the Provincial Minimum Wage (PMW) is found to have a significant effect on the poverty line. This result implies that increases in the minimum wage play a crucial role in improving household purchasing power, which can contribute to reducing poverty levels. Overall, the findings highlight the importance of wage policy as an effective instrument for poverty alleviation at the provincial level. While broader economic growth and price stability remain important, policies related to minimum wage determination appear to have a more direct and measurable impact on poverty conditions. Therefore, policymakers are encouraged to consider wage policies alongside other macroeconomic strategies to achieve more effective poverty reduction outcomes.

In this era of digital disruption, Islamic banks face significant challenges in maintaining public trust. Despite growth in assets and market share, many believe that Islamic banks operatein much the same way as conventional banks, while financing marginsare often considered higher than conventional bank interest rates. This perception contributes to low public trust, declining interest in saving, and public hesitation in using Islamic financing products. This study aims to explore how entrepreneurialinnovation and internalization of da'wah values canbe strategies to rebuild public trust in Islamic banks. Using the library research method, this study analyzes secondary data from scientific journals, reports, andliterature related to Islamic banking, digital transformation, and Islamic managerial ethics Islam. The results of the study show that the integration of dakwah princip lessuch as transparency, fairness, and ethical management in entrepreneurial practicesand digital innovation can strengthen public trust andincrease the competitiveness of Islamic banks. This study provides theoretical and practical insights for Islamic banks to align digital innovation and business strategies with core Islamic values, there by supporting financial sustainability and social legitimacy.

This study aims to assess the quality of financial reporting at the Arda Jaya Diesel car repair shop on Jalan Dg Hayo Antang 3. The data used are numerical data or quantitative methods. The study was conducted by collecting data from the repair shop's financial reports, such as revenue, expenses, debt, inventory, and fixed assets. The assessment was carried out by examining whether the repair shop has followed accounting principles, how to record transactions, and whether the profit and loss statements and balance sheets are accurate and reliable. The method used is a case study supported by interviews and direct observations at the repair shop. The results show that many repair shops still record their finances simply and do not follow proper accounting standards. Therefore, financial reports need to be improved to assist business decision-making and meet the reporting needs of external parties such as creditors and investors.

This study aims to examine the role of Sharia Financial Institutions (SFIs) in strengthening sharia financial literacy as a preventive measure against illegal online lending practices in Indonesia. The study uses a descriptive qualitative method through literature review and normative legal analysis of fintech regulations (POJK 77/2016, PBI 19/12/PBI/2017, PDP Law 27/2022, and DSN-MUI Fatwa 117/2018) as well as various studies related to Islamic financial literacy, the role of LKS, and the phenomenon of illegal online lending. The results of the analysis show that Islamic financial literacy still lags behind conventional financial literacy, while the educational and social roles of LKS have not been fully utilized. On the other hand, the legal framework for fintech is adequate, but weak in terms of implementation and public literacy. This study recommends strengthening LKS literacy strategies based on community and digital platforms and developing Islamic microfinance as a safer alternative to illegal online loans.

This study aims to analyze the development of debit card, credit card, and e-money usage and inflation in Indonesia, while also examining the effect of these three payment instruments on inflation from January 2015 to July 2025. The method used is the Error Correction Model (ECM) with the help of Eviews 12 software, while data was obtained from Bank Indonesia (BI) and the Central Statistics Agency (BPS). The results show that in the long term, debit cards do not have a significant impact on inflation. Conversely, credit cards have a positive and significant impact, indicating that increased credit card usage can drive up inflation. On the other hand, e-money has a negative and significant effect on inflation in the long term, so that increased e-money transactions actually tend to suppress inflation. In the short term, these three payment instruments—debit cards, credit cards, and e-money—do not show a significant impact on inflation in Indonesia. These findings provide insight into the dynamics of non-cash payment instruments and provide assurance regarding price stability.

This study aims to determine the influence of attitudes on the interest in buying pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District, to determine the effect of price on the interest in buying pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District, and to determine the effect of quality on the interest in buying pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District. This study uses a quantitative research method. The population in this study were pineapple dodol consumers in Galang Village, Sungai Pinyuh District with a population of 4000 and a sample of 98 respondents. The sampling method used a purposive sampling technique with data collection techniques using a questionnaire. Data analysis in this study includes descriptive statistical analysis test, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test and coefficient of determination test, T test, F test with IBM SPSS 25 tools. The results of the T Test can be concluded that Attitude has a significant effect on purchasing interest, Price has a significant effect on purchasing interest, Product quality has a significant effect on purchasing interest, The results of the F Test analysis can be concluded that the variables of attitude, price and product quality simultaneously influence the purchasing interest of Pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District.

This study aims to analyze quality control at the Lekkerz Enakk business in Bogor branch using three statistical tools, namely Checksheet, Pareto Diagram, and Fishbone. Data collection was conducted through interviews with the owner, admin, and employees, as well as direct observation at the nearest branch location regarding the production process. Based on the results of the observation, three defects were found that frequently occurred during the production process within a period of seven days with the most dominant lekker product damage being a non-crispy texture (42%), and non-uniform color (27%). Based on the fishbone analysis, these defects were caused by Man (human), Machine (machine) factors. The implications of this study indicate that it is necessary to improve operational standards, workforce training, and supervision of raw materials and production equipment to maintain the quality and efficiency of the lekker production process at the Lekkerz Enakk business in Bogor.

This study aims to see the effect of Debt to Equity Ratio (DER) and Return on Assets (ROA) on Stock Price in PT. Wilmar Cahaya Indonesia, Tbk which is listed on the IDX during the period 2015–2022. The data used in this study is in the form of the company's annual financial statements obtained through secondary sources. This study uses a quantitative approach with multiple linear regression analysis methods, while data processing is carried out using the SPSS application. The results of the study show that partially the Debt to Equity Ratio (DER) variable has a negative effect on the Share Price, while the Return on Assets (ROA) does not have a positive effect on the company's Share Price. However, the results of the simultaneous test show that DER and ROA together have a positive and significant influence on the Stock Price. These findings provide an idea that the combination of capital structure and profitability remains an important indicator in assessing the performance of a company's shares even though their partial relationships show different tendencies. In addition, this research can be a reference for investors in considering the company's fundamental condition before making investment decisions, as well as provide additional insights for management in managing the capital structure more optimally.