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The existence of an Independent Commissioner in a Limited Liability Company (PT) is a crucial element in realizing Good Corporate Governance (GCG). The role of the Independent Commissioner is not only as a supervisor, but also as a balancer of the interests of shareholders, management and other related parties. So with this Independent Commissioner, transparency, accountability and company integrity can be improved. This explains how the role of the Independent Commissioner makes a positive contribution to the company's sustainability and stakeholder trust, company reputation, and creates a healthy and sustainable business environment. So, the existence of an Independent Commissioner is not just a formality, but the main key in realizing Good Corporate Governance (GCG) practices in Limited Liability Companies.

This research examines more closely how to understand the values ​​of the Fourth Pancasila in the philosophy of elementary school (SD) education in grade 4 at SDN Gili Barat in order to shape character and nationality. This research aims to analyze the practice of the four values ​​of Pancasila in the context of basic education and their impact on the development of students' personality and national awareness through a case study at SDN Giri Barat grade 4. The research methods used include classroom observations, interviews with grade 4 homeroom teachers, as well as school policy documentation. . The research results found that SDN Gili Barat thoroughly implemented the values ​​of the Fourth Pancasila in the learning process and school activities. A deep understanding of these values ​​will create an environment that supports the development of student character, including honesty, justice, courage and a spirit of mutual cooperation. Apart from that, this implementation also actively contributes to instilling national awareness and teaching students to love and appreciate Indonesia's cultural diversity. This research provides valuable insight for educators, researchers and educational practitioners to better understand the role of the Fourth Pancasila values ​​in shaping the character and nationality of students at the elementary school level. The implications of these findings can be used as a basis for developing more effective and sustainable educational strategies at the basic education level.

. In today's rapidly evolving digital era, e-commerce has emerged as a cornerstone of global trade. However, the proliferation of online fraud incidents has given rise to significant ethical concerns. This study delves into the ethical ramifications of online fraud profiles and tactics within the cybercrime domain, particularly their impact on the e-commerce ecosystem. Ethical considerations play a pivotal role in shaping behavior within e-commerce, safeguarding consumers, and guiding the formulation of effective policies by both e-commerce entities and governments. This research scrutinizes the phenomenon of online fraud in e-commerce transactions through a survey involving two respondent groups: Information Systems students at ITS and students from other departments. The survey results reveal that online fraud inflicts substantial emotional distress on victims, including feelings of panic, anger, and sadness. Financial losses and the potential exposure of sensitive data are prevalent repercussions of online fraud, eroding consumer trust and prompting questions about the ethical conduct of fraudsters. To address these issues, recommendations encompass heightened awareness of online fraud risks, increased transparency among e-commerce sellers, streamlining fraud reporting procedures, and a commitment to upholding higher standards of business ethics. The overarching objective is to foster a more ethical, secure, and sustainable e-commerce environment. In summary, this research offers comprehensive insights into how respondents perceive and experience online fraud in Indonesian e-commerce transactions, providing valuable guidance for more effective mitigation.

Currently, several manufacturers have started producing sustainable products in an effort to attract the attention of people who are increasingly concerned about the environment. Using eco-friendly products not only benefits nature, but can also inspire consumers to increase their awareness of the environment. Sustainable products can support natural sustainability and encourage environmental awareness in consumers and purchase environmentally friendly goods. The aim of the research is to examine the influence of environmental awareness, environmental concern, product knowledge and willingness to pay on interest in purchasing environmentally friendly products. Data collection was carried out using the purposive sampling method. The sample used was all consumers in the city of Semarang who knew about The Body Shop products in general, and were interested in buying The Body Shop products, totaling 120 people. The findings indicate that environmental awareness, product knowledge and willingness to pay have an influence on purchase intention, but environmental concern has no influence on purchase intention.

This research aims to analyze the business feasibility and sustainability impact of "Outdoor Plus" stores as an effort to increase MSMEs. The research methods used are qualitative with data collection through documentation, observation, and interviews. In sustainability analysis, this store emphasizes an integrated approach by utilizing open space to support the visibility of MSMEs products. Loyalty programs, creative marketing strategies, and involvement in local communities are key points in achieving marketing success. Research results show that Outdoor Plus stores have achieved operational efficiency through modern cashier systems, computerized stock management, and online payment integration. Holistic marketing strategies have also succeeded in increasing market share and building strong customer relationships. In addition, effective human resource management, strict legal compliance, and commitment to environmental sustainability have established a strong foundation for sustainable growth. This study is expected to contribute to understanding the potential of sustainable business at the MSMEs level, while providing insights for related stakeholders.    

This research aims to analyze the business feasibility and sustainability impact of "Outdoor Plus" stores as an effort to increase MSMEs. The research methods used are qualitative with data collection through documentation, observation, and interviews. In sustainability analysis, this store emphasizes an integrated approach by utilizing open space to support the visibility of MSMEs products. Loyalty programs, creative marketing strategies, and involvement in local communities are key points in achieving marketing success. Research results show that Outdoor Plus stores have achieved operational efficiency through modern cashier systems, computerized stock management, and online payment integration. Holistic marketing strategies have also succeeded in increasing market share and building strong customer relationships. In addition, effective human resource management, strict legal compliance, and commitment to environmental sustainability have established a strong foundation for sustainable growth. This study is expected to contribute to understanding the potential of sustainable business at the MSMEs level, while providing insights for related stakeholders.  

The growing awareness of public health and environmental sustainability has increased the demand for organic products, particularly vegetables. CV Reja Mayur, as a producer of organic vegetables, plays a crucial role in meeting the needs of the growing market. In the competitive organic vegetable industry, innovative and sustainable marketing strategies are crucial. Green marketing, focusing on environmental sustainability and social responsibility, can be a solution to enhance brand visibility and build relationships with consumers who are concerned about sustainability. Community service activities were conducted at CV Reja Mayur, located in Desa Claket and Mligi, Kecamatan Pacet, Kabupaten Mojokerto, using the method of green marketing socialization. The results of this activity indicate that green marketing can highlight the positive impact of CV Reja Mayur's organic vegetable products on the environment. CV Reja Mayur can implement measures such as strengthening transparency, involving consumers in sustainability initiatives, utilizing social media, obtaining organic certification, and innovating in products and business processes. After receiving green marketing socialization, it is expected that CV Reja Mayur can enter a more sustainable marketing era and capitalize on the potential market that increasingly values organic products and sustainability.

This research analyzes strategies and policy innovations in managing natural resources and renewable energy laws in Indonesia. Using a qualitative approach, this study examines the implemented environmental policies, the roles of central and regional governments, and the challenges in their implementation. The results show that Indonesia has implemented various policies and regulations to support sustainable natural resource management. Law No. 32 of 2009 on Environmental Protection and Management is the main foundation, followed by its derivative rules. However, policy implementation still faces challenges such as land conflicts, environmental degradation, and overexploitation of natural resources. In the context of renewable energy, the government has issued fiscal and non-fiscal incentives to promote its adoption. Presidential Regulation No. 112 of 2022 is an example of a policy that provides various tax incentives and licensing facilities for renewable energy projects. This study concludes that Indonesia needs a comprehensive and collaborative approach to address challenges and optimize natural resource management and renewable energy development. Recommendations include simplifying bureaucratic procedures, increasing transparency in procurement processes, and strengthening investment guarantee mechanisms to enhance private sector participation in renewable energy infrastructure development.  

The increasing incidence of sexual violence and bullying against children and adolescents has become a serious social problem that requires active involvement from all elements of society, particularly families. This community service program aims to strengthen the role of the Family Welfare Empowerment (PKK) organization in Rimba Sekampung Sub-district as the frontline in preventing and addressing sexual violence and adolescent bullying. The methods applied include socialization and persuasive educational approaches through counseling sessions, interactive discussions, and case consultations involving PKK members as community partners. The results indicate an improvement in participants’ knowledge, awareness, and social sensitivity regarding the forms, causes, and impacts of sexual violence and bullying among adolescents. Furthermore, the program enhances the capacity of PKK members to foster family resilience and create a safe, harmonious, and value-based family environment to support sustainable child and adolescent protection.

The advancement of Industry 4.0 demands production systems to operate more efficiently, adaptively, and securely in facing global challenges. One promising technology that addresses these needs is the Digital Twin (DT), a digital representation of physical systems that enables integration between the real and virtual environments. Through DT, production processes can be modeled, monitored, and tested in real time, allowing for evaluation and optimization before implementation in actual systems. This study aims to explore the effectiveness of DT in modeling automated industrial systems, particularly in relation to improving production efficiency, quality control, energy savings, and operational safety. The research employed an experimental approach based on simulation within a robotic production line consisting of machines, sensors, actuators, and conveyors. The research stages included identifying system components and workflows, developing a DT model that integrates physical and virtual layers with Internet of Things–based data connectivity, and conducting simulations representing diverse operational scenarios. The findings indicate that DT implementation enhances operational efficiency, reduces production errors, and optimizes energy utilization. Furthermore, DT proves effective in strengthening safety aspects by enabling early detection of potential disruptions and providing preventive recommendations before significant impacts occur. Compared to conventional simulations, DT offers a more realistic, adaptive, and relevant approach to the needs of modern industry. The implications of this study highlight DT’s strong potential to become a new standard in the development and control of automation-based production systems, driving the creation of smarter, more efficient, and sustainable industries.

Research Objective: This study aims to determine the effect of  environmental costs and environmental performance on return on assets in energy companies listed in the Sharia Securities List. Research Design/Methodology/Approach: The research method used quantitative descriptive analysis with secondary data, analysis tools are regression panel data. Research Results:  The results show that simultaneously show that the variables of environmental costs and environmental performance together have a positive and significant effect on return on assets in energy companies listed in the Sharia Securities List. while partially showing that environmental cost variables have a negative and significant effect on return on assets in energy companies listed in the Sharia Securities List,  while environmental performance variables have a negative and insignificant effect on return on assets in energy companies listed in the Sharia Securities List. Implications of Research Results: The implication of research results is that companies should do the need to increase environmental costs and environmental performance in an effort to increase sustainable company profitability.

This service aims to implement a socialization program for processing organic and inorganic waste using learning media for elementary school students. Through active involvement in media-based learning activities, students are given a deeper understanding of the importance of waste management for the environment. This method is designed to increase ecological awareness and motivate active participation in environmental conservation efforts from an early age. The results of this program show an increase in students' understanding over time, as well as engaging them in simple waste management practices at school and home. It is hoped that this outreach can become the basis for forming sustainable behaviour in the younger generation, creating positive changes in their actions towards the environment.  

Guidance is the process of providing assistance carried out by someone who is an expert or a counselor to another person or counselee in a sustainable way so that they are able to understand all the potential that exists in themselves and are able to understand their environment, are able to accept themselves and can adapt. Children with special needs (Heward) are children who experience deviations, disorders or disabilities in physical, mental, emotional and social terms, or a combination of these things in such a way that they require special educational services, which are adapted to the deviation, disorder or their disability.

Considering that everyone has the right to have and obtain a prosperous life, decent housing, and a good and healthy living environment. To optimize regulation and realize livable houses and fulfillment of shelter, support in the form of regular and planned infrastructure, facilities, and public utilities is needed. Building inclusive, safe, durable, and sustainable villages is the 11th goal of the Sustainable Development Goals (SDGs). The socialization in Liang Village is an initiative undertaken to overcome the lack of public understanding regarding housing construction standards by SDGs. The main target of this activity is the Liang Village community. Socialization activities are carried out using 1 method, namely material presentation. The specific objectives of the socialization of livable housing requirements include increasing awareness of safe, healthy, and sustainable housing standards, as well as bringing positive changes in the behavior of planning and building houses.

The Coral Triangle, situated in the western Pacific Ocean, is famous for its exceptional natural wealth and abundant coral reefs, earning it the title of the "heart" of the world's coral reefs. This article emphasizes the significance of coral reef conservation within the Coral Triangle and explores the potential of cultural diplomacy in bolstering regional cooperation for conservation efforts. Through a literature review, the research aims to understand the role of cultural diplomacy in preserving coral reefs in this region, identifying gaps in knowledge for further investigation. Findings suggest that cultural diplomacy is pivotal in coral reef conservation by fostering international collaboration, raising awareness, and safeguarding traditional knowledge. Additionally, it aids in addressing ecological and economic challenges by promoting regional cooperation and sustainable tourism practices in the Coral Triangle. The research underscores the importance of cultural diplomacy and regional collaboration in preserving local heritage and ensuring environmental sustainability within the Coral Triangle, stressing the necessity of unified efforts to manage and protect coral reef ecosystems.

Indonesia's 2020-2024 National Medium Term Development Plan (RPJMN) aims to create a prosperous, just and sustainable Indonesia with a middle to upper income level (middle-income country). In this document there are seven development agendas. The Ministry of Environment and Forestry (KLHK) is directly involved in at least four agendas, namely: Strengthening economic resilience for quality and equitable growth; Regional development to reduce inequality and ensure equal distribution of welfare; Improving the quality and competitiveness of human resources; and Environmental development and increasing resilience to unexpected natural disasters and climate change.

This community service program is carried out in the Ngunut area, Tulungagung Regency, with activity partner ONC. The problems faced include economic growth and technological developments emphasizing the need for ONC to remain competitive and sustainable. Tight competition in the local market, the need for updated technological knowledge, and business sustainability challenges are the main focus. Solutions carried out through the latest training provide a solid foundation for their self-development. Strategic collaboration with activity partners and analysis of new business opportunities are the foundation for developing business models that are not only innovative but also sustainable. Technology enablement and implementation of digital marketing strategies were key steps in improving ONC's operational efficiency and increasing their visibility in the tight local market. outreach on business sustainability provides better understanding for ONC members, helping them reduce environmental impacts and increase resource efficiency. As an integral part of this program, monitoring and evaluation are carried out strictly to measure the impact of each step taken. Thus, the community service program not only provides an immediate solution to the challenges ONC faces, but also forms the basis for long-term investment, supporting the growth and sustainability of their business in the future.

Maritime tourism in the Thousand Islands has become a significant component in the advancement of Indonesian tourism. The Thousand Islands offer great potential as a maritime tourist destination due to its coral reef ecosystems, marine biodiversity, and beautiful beaches. However, the development of maritime tourism in this region faces various challenges, including coral damage, marine pollution, and issues related to island accessibility. Other challenges encompass security, transportation, and regulations pertaining to tourism development. This study employs a qualitative approach and literature review techniques to delineate the potential and challenges of maritime tourism. The research findings highlight development strategies, including environmental preservation, improved accessibility, and collaboration among the government, stakeholders, and local communities. This research provides insights into the potential and challenges of maritime tourism in the Thousand Islands, serving as a guide for decision-makers in fostering sustainable tourism development in the region. With this profound understanding, it is hoped that development strategies can sustain the allure of tourism in the Thousand Islands while preserving the environment and enhancing the well-being of local communities.

Indonesia, an archipelago located in Southeast Asia, has long been known as a country with tremendous maritime potential. With more than 17,000 islands stretching along the equator, Indonesia occupies a unique position as the largest archipelago in the world. Papua, as one of the provinces in Indonesia, has enormous maritime potential that offers a variety of deep and broad development opportunities. Located at the eastern tip of Indonesia, Papua has a long and diverse coastline that runs along its territory. The maritime potential in Papua includes abundant fishery resources, rich marine ecosystems, and the potential for a promising tourism sector. The research method used in this study is qualitative research. data collection method used in this study is the method of literature study. Data analysis techniques used in this study is content analysis or content analysis in which researchers use materials or literature in the form of books and journals related to the research topic. Papua has the potential to be a pioneer in sustainable economic development through the maritime sector. With prudent policies, strong collaboration, and attention to sustainability principles, Papua can harness its rich marine and mineral resources to achieve sustainable economic growth, environmental conservation, and the well-being of local communities. It is important to remember that the future of Papua lies in their own hands, with the full support of the government, private sector, and local communities, Papua can serve as an example for other regions in harnessing their maritime potential to achieve these same goals.

For thousands of years, the Dayak Ngaju people in Central Kalimantan have practiced a traditional rice cultivation system called Manugal, which involves planting rice directly on the ground without artificial fertilizers or pesticides. This method relies on rainwater and natural materials, and it is guided by the teachings of the Kaharingan belief system, recognizing rice as a divine manifestation, and adhering to the traditional calendar. However, the Green Revolution and the globalization of modern food production, initiated in the late 1960s, introduced intensive agriculture, chemical inputs, and high-yielding crop varieties. This modernization marginalized local traditions, including Manugal, in Central Kalimantan. This qualitative descriptive case study examines the background of the Green Revolution and its impact on Manugal, the ecological consequences of agricultural modernization, and the comparison between Manugal and modern monoculture farming systems. The study aims to propose strategies for maintaining the Manugal tradition and achieving ecological sustainability.