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This study aims to examine and provide solutions to legal issues arising from TJSL regulations in Indonesia. In addition, this study aims to examine the reconstruction of TJSL regulations for limited liability companies in support of SDGs based on Government Regulation No. 47 of 2012. This research is a type of legal research. It analyzes the relationship between legal rules and recommends changes to deficiencies in regulations. This research is prescriptive in nature. It uses a legislative approach. In addition, this research uses a conceptual approach. Based on this research, it was found that legal issues arising from TJSL regulations in Indonesia exist in various aspects. There are various legal issues arising from TJSL regulations in Indonesia, such as inconsistency and fragmentation in regulations, unclear sanctions, and the absence of a special body or institution to oversee TJSL. The government, in this case the president, needs to reconstruct TJSL regulations by establishing a thematic TJSL program that integrates the 17 SDGs into the TJSL program. The reconstruction of TJSL regulations must be carried out in PP 47/2012 by establishing thematic TJSL programs to ensure the implementation of TJSL is targeted and supports the achievement of the SDGs.

The Financial Services Authority (Otoritas Jasa Keuangan/OJK) plays a strategic role in ensuring the protection of consumer rights in the banking sector. Along with the increasing complexity of financial services, the potential for consumer rights violations has also risen, including misuse of personal data, administrative errors, and unfair dispute resolution. This study aims to analyze how OJK’s supervisory functions in safeguarding consumer rights in the banking sector can be effectively implemented. A socio-juridical method was used, employing legislative approaches, conceptual analysis, and case studies. Theories applied include legal liability theory, consumer protection theory, and banking supervision theory. Data were obtained from legal documents, OJK annual reports, and interviews with relevant parties. The findings indicate that although OJK has adequate supervisory instruments, such as administrative sanctions and consumer complaint systems, implementation still faces challenges, including limited human resources, lack of consumer education, and resistance from some banking institutions to strict supervision. This study implies that strengthening OJK’s institutional capacity and enhancing collaboration with banking institutions are necessary to ensure effective consumer rights protection.

The rapid technological developments of this decade have had a positive impact on the transparency of information in financial reports. Transparent financial report information demonstrates the quality of the financial reports. Public accountants are tasked with providing an opinion on the fairness of the presented financial reports. The standard used by a public accountant in assessing the fairness of financial reports is the Public Accounting Auditing Standards (SPAP). The SPAP contains guidelines for carrying out the audit cycle systematically and in accordance with procedures, starting from the pre-engagement, planning, and reporting stages. Therefore, it is crucial to conduct audit report preparation training for prospective auditors, conducted by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University through a community service program. This community service activity took as participants prospective auditors from STIE Semarang students at KAP Sarastanto and Rekan in Semarang City. This activity was carried out so that prospective auditors could be provided with the knowledge and skills to complete the audit cycle from pre-engagement to reporting. The methods used in this community service program were presentations and mentoring, while the training material for preparing audit reports was carried out by the community service team and practitioners (auditors) from KAP Sarastanto and Rekan. The results of this training show that prospective auditors (STIE Semarang students) are able to understand the audit cycle systematically and are able to realize the importance of audit reports for stakeholders.

The Nearpod Implementation Training, attended by ten students from the Indonesian Language Education Study Program was conducted, with the aim of enhancing student engagement in learning and preparing gen-z pre-service teachers to become interactive and innovative educators. this activity was designed based on students’ needs for improved digital literacy and pedagogical competence in designing technology-integrated learning. the method included need identification, in-person training, demonstration of Nearpod features, and hands-on practice in creating interactive learning content. The training evaluation used three instruments: a training evaluation questionnaire, field notes, and a participant assessment rubric. the results revealed significant improvements in five key areas: technological proficiency, student engagement strategies, confidence in digital teaching, creativity, and peer collaboration. Participants with diverse technological backgrounds were able to show meaningful progress due to the inclusive and interactive training approach. these findings emphasize the importance of strengthening pre-service teachers’ competencies through participatory digital tools like Nearpod to address the challenges of 21st century learning.

This community service activity aims to enhance the pastry presentation skills of students at SMK Kristen Surakarta, focusing on professional and aesthetic standards. Presentation is the final stage in food production and influences consumer perceptions. The mentoring process included technical guidance, demonstrations, and hands-on practice aligned with industry standards. Through this program, students gained both theoretical understanding and practical competency in presenting pastry products. Evaluation results show notable improvements in students’ ability to apply principles of aesthetics, hygiene, and presentation structure. The program also fostered students' confidence and job-readiness for future careers in the hospitality and food industries.

The increasingly rapid development of digital technology is pushing MSMEs to adapt to change to remain competitive in the market. One strategic step that can be taken is to adopt a Management Information Sistem (SIM) to support information management, accelerate decision-making processes, and improve business efficiency. This article examines how MSMEs can optimize the use of MIS in their business activities, highlighting the benefits, challenges, and appropriate implementation strategies. The analysis shows that MSMEs' digital capabilities, human resource training, and the availability of technological infrastructure are critical components in supporting the successful optimization of MIS in the digital era.  

This study examines the usage behavior of art college students of digital libraries within the context of digital intelligence in Sichuan. It explores how motivational factors, knowledge, and traits influence students' engagement with digital resources. The research highlights that intrinsic motivations, such as personal interest and creativity, significantly drive students to utilize digital libraries effectively. Additionally, the level of digital literacy and familiarity with available resources plays a crucial role in determining usage frequency and depth. Personality traits, such as openness and conscientiousness, also influence how students interact with these platforms. By understanding these dynamics, the study aims to provide insights for educational institutions to enhance digital library services, ultimately fostering better academic outcomes and career readiness for art students in a rapidly evolving digital landscape. The findings suggest that student usage behavior correlates with the influence of motivation, knowledge, and traits in a sample of 385 art college students.

This study aims to analyze the effects of Carbon Emission Disclosure (CED), liquidity, and leverage on firm value, as well as to examine the role of stock returns as a mediating variable. A quantitative research method was employed, utilizing multiple regression and path analysis on data from companies listed on the Indonesia Stock Exchange, particularly within sectors related to environmental issues. The findings indicate that CED significantly affects firm value both directly and indirectly through stock returns. Stock returns also demonstrate a significant positive effect on firm value. In contrast, liquidity and leverage do not exhibit significant effects, either directly or when mediated by stock returns. These results suggest that investors respond more to non-financial information, especially sustainability disclosures, than to traditional financial indicators. This study implies that companies should enhance the quality of their CED reporting as a strategy to build investor trust and sustain long-term firm value. This study is limited to companies listed on the Indonesia Stock Exchange, focusing mainly on environmentally related sectors, which may limit the generalizability of the results to other industries or geographical contexts. Moreover, reliance on quantitative methods and secondary data may overlook qualitative perceptions of stakeholders. Future research is recommended to expand sampling across diverse industries and regions to validate these findings further. Incorporating qualitative approaches could provide deeper insights into investor reactions to carbon emission disclosures. Companies are encouraged to adopt more transparent and standardized carbon emission disclosure practices and integrate sustainability into their broader strategic management to effectively enhance firm value.

Abstract: This study investigates the impact of social media marketing (SMM) on brand awareness,brand engagement, and purchase intention across five emerging European economies: Albania,Kosovo, Romania, Ukraine, and North Macedonia. Anchored in the Uses and Gratifications Theory(UGT) and the Consumer Brand Engagement (CBE) model, the research employs Partial LeastSquares Structural Equation Modeling (PLS-SEM) to examine the complex interrelationships amongthese constructs. Findings reveal that SMM positively influences brand awareness and engagement,both of which significantly mediate the relationship between SMM and purchase intention.Importantly, the strength and nature of these effects vary by country, underscoring the role ofcultural and contextual factors in shaping consumer responses to digital marketing stimuli. Thiscross-national analysis fills a critical gap in the literature by focusing on underrepresented, highgrowth markets and offers valuable implications for both theory and practice. Specifically, itadvocates for localized, culturally sensitive SMM strategies that emphasize both visibility andinteractive engagement. The study contributes to the broader marketing discourse by demonstratinghow consumer behavior in digitally connected, developing economies diverges from that in maturemarkets, thereby reinforcing the necessity of context-aware digital marketing frameworks in globalstrategy formulation.

This study aims to explore the implementation of guidance and counseling services in addressing social problems experienced by children at the Panti Asuhan Putera Bonang Banjarmasin (Putera Bonang Orphanage in Banjarmasin City) through the approach of Islamic religious education. The research uses a qualitative descriptive method with data collected through observation, interviews, and documentation. The findings show that guidance and counseling services play a significant role in helping children overcome issues such as lack of discipline, low self-confidence, and difficulties in social interaction. By integrating Islamic values into the counseling process, children develop better behavior, emotional control, and social awareness. The approach also strengthens their spiritual foundation, which contributes positively to their overall character development. The study concludes that an Islamic education-based counseling approach is effective in shaping the moral and social behavior of children in orphanage environments.

This study aims to analyze the influence of inflation, interest rates, capital structure, and profitability on stock prices in manufacturing companies. The background of this research highlights the volatility of the Indonesian economy, which is driven by macroeconomic factors that significantly affect capital market performance. Using the Systematic Literature Review (SLR) method, this study synthesized 10 relevant articles published between 2023 and 2025, collected through Google Scholar using specified keywords. The findings reveal varied results: inflation and interest rates generally have a negative influence on stock prices, although some studies report insignificant effects. Similarly, capital structure shows both positive and negative impacts, depending on company conditions and research contexts. Profitability also presents mixed outcomes; some studies found significant relationships, while others reported no influence on stock prices. This literature-based synthesis highlights inconsistencies in previous empirical findings and reinforces the need for further research to clarify the interaction between these variables and stock market performance. The study contributes to providing a comprehensive understanding for investors, financial analysts, and policymakers in making better investment and strategic financial decisions under uncertain economic conditions.

The purpose of this study was to determine the determinants of company value. The progress of globalization in the business world is currently growing rapidly. This can be seen from the rapid increase in data and innovation that encourages businesses to continue to grow. The company continues to strive to develop in accordance with the times that increase company value. The method used in this research is Systematic literature review (SLR). SLR is a research method to collect and evaluate research results related to topics that will become research topics. The data collection techniques used in this research are observation and literature research methods. The theory is obtained through Google scholar, dimensions, sinta kemendikbud, articles, journals, the data used in this study were collected by means of indirect data collection techniques and sourced from intermediary media the research data collection period is articles from 2023 to 2025. Factors that affect firm value, namely Intelectual Capital Disclosure (ICD), financial performance, and Good Corporate Governance (GCG). Overall, to achieve maximum firm value, business organizations should not only focus on the collection of intellectual capital, but also on openness in its disclosure as well as the implementation of strong GCG practices.

A single paragraph, maximum 250 words. Abstract content must contain (1) an overview of the object This study aims to identify and analyze various behavioral finance factors that influence investment decisions, especially among the younger generation and individuals who invest. The method used is the Systematic Literature Review (SLR) with data sources from Google Scholar in the period 2020 to 2024. The focus of this study is on factors such as regret aversion, mental accounting, illusion of control, and overconfidence. The results of research from various journals show that these psychological factors have a significant, although varying, influence on investment decisions. Some studies confirm the strong influence of these factors, while others provide different results. Therefore, it is very important for investors and policy makers to understand these dynamics in order to improve the quality of investment decision making.

The Indonesian manufacturing industry is currently facing intense pressure due to global economic fluctuations and domestic volatility, prompting a strategic reassessment of sustainability practices to maintain competitiveness. While firm value reflects investor confidence, discrepancies remain between operational performance and market valuation, particularly in highly profitable firms. This study aims to systematically investigate how internal corporate factors namely dividend policy, firm size, and green accounting influence firm value. Using a Systematic Literature Review (SLR) method, ten journal articles published between 2023 and 2025 were selected based on indexation (SINTA, Scopus, Copernicus), methodological clarity, and variable alignment. The articles were screened and analyzed using content analysis techniques, supported by Microsoft Excel and Mendeley for structured data extraction. The findings reveal that a stable dividend policy serves as a strong signal of financial stability, firm size reinforces strategic positioning and resource capacity, and green accounting strengthens legitimacy through sustainability disclosure. These factors jointly shape market perceptions and ultimately influence firm valuation. The synthesis supports both signal theory and legitimacy theory in explaining the transmission of value through internal policies. This study contributes theoretically by integrating financial and sustainability variables into a unified value framework and offers practical insights for corporate decision-makers seeking to align internal strategies with investor expectations. Limitations include reliance on secondary data and scope restricted to the manufacturing sector. Future studies should explore empirical validation through cross-sectoral analysis and primary data to enrich the findings.

This study examines the Earnings Response Coefficient (ERC) as an indicator of market reaction to earnings announcements, focusing on several determining factors: Corporate Social Responsibility (CSR), financial distress, corporate growth, firm size, and earnings persistence. The primary issue addressed is the inconsistency of previous empirical findings regarding the influence of these factors on ERC, which motivates this study to reassess these relationships through a Systematic Literature Review (SLR) approach. The SLR method was employed to systematically collect, analyze, and synthesize evidence from prior studies to obtain a more comprehensive understanding. The findings reveal that CSR and earnings persistence produce mixed results—some studies show positive, negative, or insignificant effects on ERC—reflecting contextual differences and variations in investor perceptions. Meanwhile, financial distress and firm size generally have a significant positive impact on ERC, suggesting that larger firms and those perceived as financially stable are more likely to receive stronger market reactions. Corporate growth, on the other hand, mostly shows no significant effect. The synthesis highlights that the relationship between these factors and ERC is context-dependent, influenced by company characteristics and the level of information transparency provided to investors. This study concludes by emphasizing the need for a more integrative and contextual approach in analyzing the determinants of ERC and recommends further research to deepen understanding of how market responses to earnings information are shaped by these factors.

Using the Systematic Literature Review (SLR) method, the purpose of this study is to investigate the effect of financial performance on the stock prices of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The financial performance factors analyzed include Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Investment (ROI). Data were collected from fifteen nationally accredited scientific articles published during the period and were eligible for inclusion. The results show that Return on Assets (ROA) consistently has a positive effect on stock prices, making it the most important indicator to attract investors. Since investors prioritize profitability over short-term liquidity, Current Ratio (CR) is usually not very influential. Debt to Equity Ratio (DER) results vary depending on the debt condition of companies and their financial plans. However, Return on Investment (ROI), which has not been studied much, seems to have a significant impact on stock prices and is starting to attract the attention of investors in the food and beverage industry. This study helps by providing a comprehensive picture of the pattern of influence of financial ratios on stock prices and complements the shortcomings of current research, especially regarding the ROI variable which is still minimal in previous studies. It is hoped that these findings will help investors, company management, academics, and regulators make decisions and create investment strategies in the Indonesian capital market.

Earnings management is a form of deviation in the process of preparing financial statements, namely affecting the level of profit displayed in the financial statements. This study aims to identify and analyze the factors that influence earnings management, namely Solvency, Corporate Social Responsibility , Profitability, and Company Size based on the findings of previous studies . The method used is the Systematic Literature Review (SLR). Data collection related to similar research was obtained from 50 journals from the Google Scholar database with a publication year range of 2023-2025. The results of this study indicate that the factors that have a significant effect on earnings management, namely Solvency, have an effect on earnings management. The greater the level of this solvency ratio , the greater the opportunity for managers to carry out earnings management so that the company can more easily obtain funds from creditors. Corporate Social Responsibility influence on earnings management. Improving sustainability performance through CSR by companies can encourage management to take higher earnings manipulation actions. Profitability influences earnings management. When the higher the profits earned by the company, the higher the Earnings Management practices carried out by the managers. Company ​size influences earnings management. The larger the size of a company, the smaller the opportunity to carry out earnings management.

This study aims to optimize the productivity of Crawler Crane heavy equipment in lifting precast concrete structural elements at PT Wijaya Karya Beton Tbk. The method used is a descriptive qualitative approach with data collection through direct observation in the field. The data is based on the equipment's operating cycle time and work efficiency. The results of the study show that the Crawler Crane heavy equipment used by PT Wijaya Karya Beton Tbk. produces a productivity of 20 tons/hour or 160 tons/day for 8 hours with the need for 2 units of crawler crane heavy equipment, resulting in a work efficiency of 80%. So the productivity results from the calculation have been optimal, so it is hoped that the results of this study can be a reference in the management of heavy equipment, especially Crawler Cranes in construction work at the Company PT. Wijaya Karya Beton Tbk.

Methane gas detection is crucial in the oil and gas sector to enhance safety and operational efficiency. This study examines the impact of three types of gas detectors—catalytic, infrared, and ultrasonic sensors—on accuracy and response time. The research was conducted at PT PHM's onshore and offshore sites to evaluate sensor performance in operational environments. A quantitative approach with direct field observation was used. Data were collected by measuring methane gas concentrations indicated by detectors, which were then compared to standard gas concentrations. Response times were recorded when the detectors were exposed to methane concentrations of 2.5% LEL until the alarm triggered at 40% of full scale. Data analysis was performed using descriptive statistics, homogeneity test, normality test, ANOVA, and post hoc tests. The results show that the infrared detector had a response time of 2.87 seconds with an accuracy of 0.218%. The catalytic detector had a response time of 8.91 seconds and accuracy of 0.489% and the ultrasonic detector had a response time of 6.15 seconds and accuracy of 0.842%. Overall, the infrared detector demonstrated the best performance in response time and is recommended for use at PT PHM.

Plastic waste, particularly High-Density Polyethylene (HDPE), poses a serious threat to the environment due to its extremely long decomposition time. One effective recycling method is the extrusion process, in which process parameters such as nozzle diameter and heating temperature significantly affect the production rate and the quality of the resulting filament. This study aims to analyze the effect of nozzle diameter and heating temperature on the production rate and diameter uniformity of recycled HDPE plastic filament. The method used is an experimental approach with a quantitative design, utilizing a single-screw type extruder machine. The tested parameter variations include two nozzle diameters (1.75 mm and 2.85 mm) and three temperature levels (200°C, 240°C, and 280°C). The results of the analysis, using factorial ANOVA and control charts, show that both parameters significantly influence production performance. The highest production rate, approximately ±1.0 kg/hour, was achieved with the 2.85 mm nozzle and 280°C temperature combination, while the combination of the 1.75 mm nozzle and 200°C temperature produced the most consistent filament diameter and the best quality, with a resulting diameter of 2.84 mm, which is very close to the target of 2.85 mm. Higher temperatures increase flow rate due to decreased viscosity, but also carry the risk of thermal degradation. This study provides practical guidelines for optimizing the HDPE recycling process through extrusion.