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The profitability of Village Credit Institutions (LPDs) is influenced by their ability to collect and manage Third-Party Funds (TPF) optimally. However, economic dynamics such as market risk and inflation may weaken the effect of TPF on profitability. This study aims to examine the effect of Third-Party Funds on profitability with market risk and inflation as moderating variables. The research was conducted on LPDs operating in Denpasar City during the 2021–2023 period using 92 financial report observations obtained through purposive sampling. Profitability is measured using Return on Assets (ROA), market risk is proxied by the Net Interest Margin (NIM), and inflation is proxied by the Consumer Price Index (CPI). This study employs a quantitative approach using the Moderated Regression Analysis (MRA) technique. The results show that Third-Party Funds have a positive and significant effect on profitability. Market risk significantly weakens the relationship between Third-Party Funds and profitability, while inflation is not proven to be a moderating variable in this relationship.

Firm value is a crucial indicator that provides information to investors for making investment decisions. Today, investors also consider a company’s commitment to environmental issues, especially in the energy sector, which significantly contributes to carbon emissions. This study aims to empirically examine the effect of carbon emission disclosure and green investment on firm value. The theoretical framework employed includes signaling theory and legitimacy theory. Firm value is measured using the Tobin’s Q ratio. Carbon emission disclosure is measured through content analysis based on the GRI 305 standards, while green investment is measured using the PROPER rating issued by the Ministry of Environment and Forestry. This study also includes three control variables: firm size, leverage, and profitability. The analytical method used is multiple linear regression, with secondary quantitative data collected from companies’ annual reports and sustainability reports. The sample consists of 69 companies with a total of 271 observations. The findings reveal that carbon emission disclosure has a positive effect on firm value, while green investment does not have a significant effect on firm value. This research is expected to contribute to the development of signaling and legitimacy theories and serve as a practical reference for investors in considering environmental aspects when making investment decisions.

This study aims to analyze the impact of the Russian invasion of Ukraine on February 24, 2022, on the Indonesian capital market, particularly on the stocks listed in the LQ45 index, as well as on exchange rates and cryptocurrency trading volumes. The research employs a quantitative approach using an event study method, focusing on a 15-day observation window—comprising 7 days before, the day of, and 7 days after the invasion event. The variables analyzed include abnormal return (AR), trading volume activity (TVA), exchange rates, and cryptocurrency transaction volume. The research sample consists of issuers listed in the LQ45 index and the three largest cryptocurrencies by market capitalization—Bitcoin, Ethereum, and Tether (USDT)—selected through purposive sampling. The findings indicate that the Russian invasion of Ukraine had a significant impact on abnormal returns and trading volume activity of LQ45 stocks, as well as on exchange rates and cryptocurrency trading volumes. This geopolitical event emerged as an external factor contributing to market uncertainty, prompting investors to adjust their investment strategies in both stock markets and digital assets. These findings confirm that global conflicts are closely linked to the dynamics of domestic financial markets.

This study explores how policewomen (Polwan) at the East Sumba Police Resort (Polres Sumba Timur) manage dual roles—as law enforcers in the public sphere and as wives and mothers within the domestic sphere. A qualitative method was employed, using data collection techniques such as field observation, in-depth interviews, and document analysis. The findings reveal that Polwan are capable of balancing their professional and familial responsibilities, despite facing challenges such as demanding work schedules, psychological stress, and limited institutional support. To overcome these obstacles, they adopt strategies such as effective time management, maintaining open communication with family members, and seeking moral support from colleagues. Overall, the study shows that policewomen possess strong adaptive capabilities in fulfilling their dual roles and contribute positively to the advancement of women's roles in public institutions. These findings are expected to inform the development of more inclusive and gender-responsive policies within the police force.

This study examines the regional impact of Nanjing's urban rail network accessibility on residential property purchase intention, highlighting the interplay between transportation infrastructure and real estate dynamics. As urban rail networks enhance connectivity, they are expected to influence buyer behavior and property values. The research explores how factors such as environmental quality, market conditions, and psychological influences shape purchase intentions among potential buyers. By analyzing data from various neighborhoods affected by the urban rail system, the findings reveal a significant positive correlation between accessibility and property purchase intention, with buyers increasingly valuing sustainable living environments. This study contributes to the understanding of the role of transportation infrastructure in urban development and its impact on residential real estate markets, drawing on insights gathered from a sample of 390 participants in the Nanjing area.

The role of micro, small, and medium enterprises (MSMEs) is very significant for the growth of Indonesia’s economy, accounting for 99% of all business units. The development of MSMEs in Blitar Regency has experienced significant growth in terms of both the number of entrepreneurs and revenue. The objectives of this research are (1) to identify and analyze the potential of the creative economy in the development of MSMEs in Blitar Regency, (2) to formulate appropriate strategies to enhance the competitiveness and growth of MSMEs in the creative economy sector in Blitar Regency. The approach used in this research is a phenomenological qualitative approach. Data collection techniques were carried out through observation and structured interviews conducted with key informants of this study, such as MSMEs actors, local government officials from the Department of Industry and Trade, and the Cooperative Office. The data analysis technique was conducted using data triangulation with the following steps: data collection, data analysis, conclusion, and data validation. The research results show that the creative economy model used by the local government in developing MSMEs in Blitar Regency includes the utilization of ideas and creativity, strengthening MSMEs through digitalization, business mentoring, development of superior products, and connection with the people's economy. The challenges in the development of MSMEs include increasingly tight market competition both online and offline; limited access to capital; limited access to digital technology; lack of understanding of business management; limited product innovation; ineffective marketing; and business legality. The strategies implemented include enhancing digital marketing, improving product and service quality, strengthening business capital, increasing capacity and skills, utilizing technology, promoting and marketing products, and strengthening institutions and governance.

Stock price fluctuations, particularly in the energy sector, reflect market uncertainty regarding corporate performance and sustainability commitments. A high stock price indicates strong firm value. This study aims to provide empirical evidence on the influence of environmental performance and carbon emission disclosure on firm value, with profitability as a mediating variable. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange during 2021–2023. The sample was selected using purposive sampling, resulting in 165 observations. Path analysis and Sobel test were employed. The results indicate that both financial and non-financial disclosures by companies can serve as either positive or negative signals influencing investor perceptions in decision-making. This supports signaling theory, which emphasizes the importance of information transparency to reduce information asymmetry and build market trust. Thus, companies, especially in the energy sector, must improve the quality and reliability of their disclosures by preparing transparent, accurate, and standard-compliant reports to strengthen their public image and increase firm value.

This research aims to examine how taxpayer knowledge, taxpayer awareness, and tax rates influence the tax compliance of restaurant taxpayers in Karanganyar Regency. The study uses a quantitative approach with data collected through structured questionnaires. A total of 85 respondents were selected using the simple random sampling method from restaurant taxpayers registered at the Regional Financial Agency of Karanganyar Regency. The results show that taxpayer knowledge and awareness both significantly affect tax compliance. In contrast, the tax rate variable does not show a significant effect. These findings indicate that the more knowledgeable and aware taxpayers are, the more likely they are to comply, regardless of the applicable tax rate.

The research aims to determine the effect of taxpayer awareness, tax knowledge and service quality on motor vehicle taxpayer compliance in Sukoharjo Regency (Case Study at Samsat Sukoharjo). This study uses a quantitative approach using primary data obtained from distributing questionnaires to respondents. Research indicators are arranged based on a Likert scale to measure the variables studied. The population in this study were motor vehicle taxpayers registered at the Regional Revenue Management Unit (UPPD) Samsat Sukoharjo Regency. Sampling was carried out using a simple random sampling technique with a sample size of 100 respondents. Consisting of 25 respondents who filled out the printed questionnaire directly and 75 respondents who filled out the questionnaire online via Google Form. The collected data were processed using IBM SPSS version 23 software using descriptive statistical analysis methods, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, F tests, t tests and coefficients of determination. The results showed that the variables of taxpayer awareness and tax knowledge had a positive and significant effect on motor vehicle taxpayer compliance in Sukoharjo Regency. Meanwhile, the service quality variable has a negative and significant effect on motor vehicle taxpayer compliance in Sukoharjo Regency.

This study aims to analyze the influence of billboard tax realization, potential, and effectiveness on the Regional Original Revenue (PAD) of Boyolali Regency during the 2020–2024 period. The research adopts a quantitative approach using secondary data, with a total of 20 observations. The dependent variable in this study is PAD, while the independent variables include billboard tax realization, potential, and effectiveness. Data analysis was conducted using multiple linear regression. The findings indicate that the realization of billboard tax has a significant impact on PAD, while the effectiveness of billboard tax collection does not show a significant effect. This is evidenced by the t-test significance values, where the realization and potential variables have a significance level of 0.000 (< 0.05), while the effectiveness variable has a significance level of 0.408 (> 0.05). These results suggest that higher levels of tax realization and potential contribute positively to PAD. However, the effectiveness of tax collection alone does not necessarily lead to an increase in PAD, indicating a need for local government evaluation in optimizing tax collection efforts. Keywords: Billboard Tax Realization, Billboard Tax Potential, Billboard Tax Effectiveness, Regional Original Revenue (PAD). Keywords: Billboard Tax Realization, Billboard Tax Potential, Billboard Tax Effectiveness, Regional Original Revenue (PAD)

This study aims to analyze the influence of tax literacy knowledge, taxpayer awareness, and tax sanctions on hotel taxpayer compliance in Boyolali Regency. The research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 58 respondents who are hotel taxpayers in Boyolali Regency. The data were analyzed using multiple linear regression analysis. The results show that tax literacy knowledge has a positive influence on taxpayer compliance with a significance value of 0.001. Taxpayer awareness also has a positive influence on taxpayer compliance with a significance value of 0.000. Additionally, tax sanctions have a positive influence on taxpayer compliance with a significance value of 0.006. Based on these results, it can be concluded that all three independent variables significantly affect the level of hotel taxpayer compliance in Boyolali Regency.

This study aims to confirm the effect of liquidity and profitability performance on the performance of the company’s value in the cement sector company in Indonesia. The data used in this study are secondary data with panel data types that combine time series and cross section data from annual reports. The population and samples of research are sub-sector companies registered on ISSI or the Indonesian Sharia Stock Index for annual report pulished consistently for the 2013 period -2022. A number of 5 companies on the ISSI for a period of  10 years so that the number of samples used is 50 samples. The analysis method used is quantitative with panel data regression analysis. The research results show that liquidity performance has a partial influence on company value with a significance level of 0.018. Meanwhile, partial profitability performance does not have an influence of 0.6104 on company value. Meanwhile, simultaneously, the current ratio liquidity and ROA profitability variables have no effect on company value with a significance level of 0.2838.

This study aims to examine the influence of profitability, Sustainable Financial Performance, and firm size on tax avoidance in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research uses a quantitative approach, relying on secondary data obtained from the annual financial reports of banking companies. The analysis method applied is multiple linear regression to assess the effect of the independent variables profitability, Sustainable Financial Performance, and firm size on the dependent variable, tax avoidance. The findings reveal that profitability, Sustainable Financial Performance, and firm size have a simultaneous and significant impact on tax avoidance. Partially, each variable also exerts a significant influence, suggesting that financial performance, capital structure, and company scale play key roles in determining tax avoidance behavior. The results are expected to enrich tax accounting literature and serve as practical input for banking management in formulating legal and efficient tax strategies.

This study aims to examine the influence of trust and promotions on repurchase intention on the Tokopedia e-commerce platform among students of Mulawarman University. E-commerce is increasingly becoming the primary platform for buying and selling activities, and understanding the factors that influence repurchase intention is crucial for business sustainability. Trust and promotions are two key variables believed to significantly shape consumer behavior. This research employs a quantitative method by distributing questionnaires to 100 Mulawarman University students who have previously shopped on Tokopedia. The collected data were analyzed using multiple linear regression techniques to test theinfluence of trust and promotions on repurchase intention. The analysis results indicate that both trust and promotions significantly influence repurchase intention on Tokopedia. Trust is found to be the most dominant factor, followed by promotions, which also have a positive impact. These findings imply that increasing trust through secure transactions, reliable products, and responsive customer service, along with effective promotional strategies, can enhance consumers' repurchase intention. This study provides practical contributions for Tokopedia management in designing strategies to maintain and increase repurchase intention among students. Additionally, it offers theoretical insights for further research on consumer behavior in e-commerce platforms

he Role of Communication Networks in Supporting the Development of the Masjid Nusantara Program, a strategic initiative focused on the construction and empowerment of mosques across various regions in Indonesia. This study employs a descriptive qualitative approach using Social Network Analysis (SNA), with data collected through in-depth interviews with key informants from the Masjid Nusantara Foundation. The findings reveal that digital communication channels such as social media, WhatsApp, email, and the official website play a vital role in promoting the program, building public engagement, and mobilizing financial support. Internal coordination is carried out regularly and systematically through digital platforms, with local volunteers serving as the key communication bridges in the field. The established communication network involves various actors, including the central team, volunteers, donors, community leaders, and external partners, who collaborate in a participatory and coordinated manner.  

This study examines the potential of Nusa Lembongan Ecotourism in developing sustainable tourism with an environmental perspective. The formulation of the problem studied in this research is “(1) What potential does Nusa Lembongan Ecotourism have in developing environmentally friendly sustainable tourism (2) How does Nusa Lembongan Ecotourism relate to environmentally sustainable tourism”. The method used is qualitative research with a descriptive approach to understand the phenomena experienced by the research subject. Data collection techniques include literature study and documentation. The findings show 1) The potential of Nusa Lembongan as one of the ecotourism-based tourist attractions offers a lot of amazing natural beauty that attracts the attention of tourists to visit and unwind by the hustle and bustle of the city air, not only local tourists but also many foreign tourists visit Nusa Lembongan because of the potential offered 2) Sustainable development is a strategy that limits the utilization of ecosystems and natural resources so that they are maintained. One of the new tourist destinations that is increasingly popular is the beauty of Nusa Lembongan Island.

The Implementation of Government Policy in Conducting Food Security Activities Through the Village-Owned Enterprises (Bumdes) Srikoyo Menongo. Data collection was carried out through interviews with the Director of the Village-Owned Enterprise, the Secretary of the Village-Owned Enterprise, and the Head of Menongo Village, Sukodadi District, Lamongan Regency.

This article discusses the phenomenon of criminalisation of online gambling in society and its implications for the criminal justice system in Indonesia. Gambling, which is regulated in the Criminal Code (KUHP) Article 303 and Article 303 bis, has undergone transformation in line with the development of information technology. Online gambling, as a form of gambling that utilises the internet, poses new challenges in law enforcement and community protection. In this context, this study aims to analyse the social impact of online gambling as well as the effectiveness of the criminal justice system in handling gambling cases that occur in cyberspace. Through a normative approach and juridical analysis, this article finds that despite clear regulations on gambling, the implementation of the law still faces obstacles, including the lack of public understanding of the risks and legal consequences of online gambling. Therefore, synergy between law enforcement, government, and the community is needed to create more effective awareness and prevention of online gambling practices.

The phenomenon of homelessness and begging in public places remains a complex social problem that impacts public order and legal norms. The main problem in this study is how criminal law is applied to homelessness and begging in public places, and how the provisions compare in the old Criminal Code and the new Criminal Code based on Law Number 1 of 2023. This study uses a normative juridical method with a legislative approach and literature study. In the old Criminal Code, begging is regulated in Article 504, which threatens imprisonment for anyone who begs in public. Meanwhile, the new Criminal Code regulates similar acts in Article 425, which no longer uses the term "begging" explicitly, but regulates the prohibition against the repeated exploitation of certain activities in public places that disturb the community. The results of the study show that although there is continuity in substance, the new Criminal Code tends to use a more humanistic approach and emphasizes social rehabilitation. Law enforcement against homelessness and begging still faces various obstacles such as low public reporting, limited police supervision, and a lack of rehabilitation facilities. Therefore, the main conclusion of this study is that a repressive approach alone is insufficiently effective. An integrated legal strategy is needed, combining penal and non-penal approaches with the active involvement of the government, the community, and social institutions.

The special autonomy granted to Aceh Province allows for the implementation of Islamic criminal law (jinayat), yet challenges remain in law enforcement, particularly against corporations that provide facilities for Jarimah. Despite the enactment of Qanun Number 6 of 2014 on Hukum Jinayat, prosecutions have largely focused on individuals, while companies such as hotels, boarding houses, and cafés frequently escape accountability, even when their facilities are used to commit acts such as khalwat, maisir, and zina. This study aims to examine the enforcement mechanisms targeting such corporate entities within the jurisdiction of Banda Aceh City. Employing empirical legal research methods, the study utilizes qualitative analysis based on field observations, interviews with stakeholders, and a review of legal documents. The findings indicate that law enforcement efforts are hampered by five major factors: vague and incomplete legal provisions; limited knowledge and training among investigators; inadequate human resources and supporting infrastructure; a lack of public support; and deeply rooted cultural practices that often favor informal resolutions over formal prosecution. Despite the legal possibility of corporate liability under the qanun, enforcement remains weak due to unclear definitions, particularly concerning intent and the element of facilitation. The study concludes that the effectiveness of law enforcement in this domain is critically undermined by structural and normative deficiencies. Therefore, reform is urgently needed, including amendments to legal texts, comprehensive investigator training, and public engagement strategies to ensure corporate accountability in supporting the implementation of syari’at Islam in Aceh.