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The study aims to investigate how corporate governance impacts sustainability report disclosure in mining companies that are listed between 2021 and 2024 on the Indonesia Stock Exchange (IDX). The proportion of independent board members, the number of audit committee meetings held, and the level of managerial ownership are used to evaluate corporate governance. Using secondary data from the companies' official websites, a quantitative research approach is used. Purposive sampling was applied to select the sample from an initial population of 198 firms, based on two criteria: (1) being in the mining industry and listed on the IDX during the designated timeframe, and (2) regularly publishing sustainability and annual reports. By applying these criteria, a sample of 47 businesses was obtained, producing 188 observations in total.  Multiple linear regression was used to analyze the data using SPSS version 25. The results of the partial test show that while the percentage of independent board commissioners has no discernible effect on sustainability report disclosure, the frequency of audit committee meetings and managerial ownership have a significant and positive impact. These findings demonstrate how important internal ownership and an active audit function are to raising the standard of sustainability accountability and transparency.

The usage of blockchain has increased around the world over the years. It has become widely used in various sectors that need transparency, such as accounting, business, and auditing. Blockchains are gaining more popularity after being applied as a system for digital asset ownership, such as cryptocurrency and NFTs (Non-Fungible Tokens). This growing trend of blockchain is followed by the increasing trend of research regarding it in the last decade. Blockchain has the potential to revolutionize the auditing sector and enhance economic accountability due to its decentralized system. Therefore, research regarding blockchain applications in auditing is becoming an important topic. This study adopts a qualitative approach by using datasets retrieved from the Scopus website, from the search result of blockchain auditing, with a total of 1228 articles that were published in the last decade (2015-2025). Furthermore, this study also uses several software programs as data processing tools, such as R Studio, VOSViewer, and Publish or Perish. This study aims to understand the research trend regarding blockchain auditing in the last decade and highlight its implications for the auditing and economic sectors.

The size of the company as a moderator in defining the correlation between capital structure, profit, and firm value is the focus of this study. Adopting a quantitative associative approach, this research focuses on the non-cyclical consumer sector registered on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Of the 125 companies, 73 were purposively selected to create the research sample, yielding 292 observations after excluding entities with incomplete data and those with special monitoring status. The authors gathered secondary data from audited yearly financial reports through the IDX portal and corporate websites. The analysis used quasi-moderation techniques by combining independent variables, moderation, and interaction in a single regression model, processed through EViews 13. The research results show that capital structure has a significant positive impact on firm value, while profitability has no significant impact. Firm size has been shown to affect the relationship that exists between capital structure and firm value, but it does not moderate the association between profitability and firm value. These findings confirm that leverage’s effectiveness in increasing firm value is independent of company size and that profitability is not a primary determinant in this context. This research provides empirical evidence to advance capital structure theory and to inform executives’ strategic financial decisions and investors’ evaluations of corporate outlooks.

This study analyzes the effect of financial ratios, namely Debt to Equity Ratio (DER), Current Ratio (CR), and Return on Assets (ROA), on stock price volatility in technology companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. Using a quantitative approach and secondary data from annual financial reports on the website www.idx.co.id, this study purposively selected a sample of technology companies that met the data completeness criteria. This study found that a high DER increases stock price volatility due to financial risk, while a high CR and ROA reduce stock price volatility by indicating good liquidity and profitability. This study concludes that financial ratios play an important role in predicting and managing investment risk in the technology sector. Therefore, financial ratio analysis is an important tool in risk mitigation and making more prudent investment decisions in the technology sector for companies listed on the Indonesia Stock Exchange (IDX). Multiple linear regression analysis is the analysis technique used in this study, and the analysis tool used is IBM SPSS Statistics 25. The technology sector listed on the IDX for the 2022-2024 period is the population in this study, and the number of samples collected is 73 data obtained using purposive sampling.

This study aims to analyze the role of Public Relations in establishing partnerships with the press to increase publicity at SMPN 12 Jember. The background of this study is influenced by the importance of positive media publications in building a school's reputation and competitiveness amidst intense competition among educational institutions. The research method used is a qualitative case study approach, involving in-depth interviews, participant observation, and documentation studies of public relations staff and media partners. The results show that the role of public relations has evolved from an administrative function to a strategic spearhead that manages two-way communication, fosters relationships, and builds reputation. The strategies implemented include the use of convergent media, by combining traditional media (such as school magazines and brochures) with digital media (such as websites, Instagram, and YouTube) to expand the reach of messages. In addition, adaptations to local culture, such as the use of polite Javanese language and a family-like approach, have proven effective in building public trust. This study also emphasizes the importance of systematic and participatory evaluation to improve program effectiveness. The implications of this study suggest that schools design measurable and contextual public relations strategies with local values ​​to increase the school's visibility and positive image.

The management of educational institutions has a strategic role in determining the direction of growth and sustainability of the institution. The success of this management is highly dependent on the administrator's ability to analyze the external environment, understand the position of competitors, optimize internal potential, and formulate superior strategies that are able to maintain competitiveness without ignoring the fundamental values ​​of education. In this context, the application of marketing management becomes an important need. This study aims to analyze marketing management in increasing public trust in the Darul Hikmah Islamic Boarding School in Tulungagung. This study uses a qualitative phenomenological approach with data collection techniques through interviews, observations, and documentation. Data analysis is carried out through data condensation, data presentation, and drawing conclusion/verification. The results of the study indicate that the marketing strategy of the Darul Hikmah Islamic Boarding School in Tulungagung in building public trust is implemented through four main elements: (1) Product – offering quality educational services with character strengthening, implementing the curriculum of the Ministry of National Education, Ministry of Religious Affairs, local content, and superior extracurricular programs; (2) Price – affordable registration and administration fees and adjusted to the economic conditions of the community; (3) Place – the location of the Islamic boarding school is strategic, easy to reach, and has a conducive learning environment; and (4) Promotion – conducted through visits to elementary schools, installation of promotional media (billboards, banners, brochures), publication of extracurricular achievements, and utilization of social media such as Facebook, Instagram, YouTube, and the Islamic boarding school's official website.

Tax avoidance is a corporate strategy to reduce tax minimizing tax liabilities while remaining compliant with applicable tax regulations. This strategy is considered significant in financial management practices, as it serves as a legitimate and efficient tax planning tool to optimize a company's financial condition. The purpose of this study is to analyze the effect of leverage, sales growth, and corporate risk on tax avoidance practices in energy companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. This research employs a quantitative method utilizing secondary data gathered from annual reports of companies, which were accessed via the official website www.idx.co.id and each energy sector company's official website. The analytical method employed in this study is multiple linear regression. The population consists of energy sector firms listed on the IDX during the 2020–2024 period, and a sample of 80 data obtained using purposive sampling based on certain relevant criteria. The results of the study indicate that leverage affects tax avoidance, while sales growth and corporate risk do not affect tax avoidance. Simultaneously, leverage, sales growth, and corporate risk affect tax avoidance.

This community service activity aims to improve the knowledge and skills of parents and posyandu cadres in utilizing the Webalita application as a web-based educational media for monitoring child growth and development. The main problem faced in the community is the limited access and understanding of digital educational tools that can practically and accurately support early childhood growth monitoring. The program was carried out through training and mentoring activities, which included: (1) socialization on the importance of monitoring child growth and development; (2) training on the use of the Webalita application; and (3) evaluation of participants’ understanding through questionnaires and hands-on practice. The results showed an increase in participants’ knowledge and skills in accessing, operating, and utilizing the Webalita application, with a score of 81.5%. Participants also responded positively to the application as it was considered helpful in providing educational information related to child growth and development. Therefore, this training can serve as a solution to support community health digital literacy through technology-based approaches.

This community service activity aims to improve the knowledge and skills of parents and posyandu cadres in utilizing the Webalita application as a web-based educational media for monitoring child growth and development. The main problem faced in the community is the limited access and understanding of digital educational tools that can practically and accurately support early childhood growth monitoring. The program was carried out through training and mentoring activities, which included: (1) socialization on the importance of monitoring child growth and development; (2) training on the use of the Webalita application; and (3) evaluation of participants’ understanding through questionnaires and hands-on practice. The results showed an increase in participants’ knowledge and skills in accessing, operating, and utilizing the Webalita application, with a score of 81.5%. Participants also responded positively to the application as it was considered helpful in providing educational information related to child growth and development. Therefore, this training can serve as a solution to support community health digital literacy through technology-based approaches.

This study aims to analyze the effect of sustainable business practices, as measured through the disclosure of economic, environmental, and social aspects based on the Global Reporting Initiative (GRI) Standards 2016, on the profitability of companies participating in the Asia Sustainability Reporting Rating (ASRRAT) during the 2018–2024 period. The growing awareness of sustainability has encouraged companies not only to pursue profit but also to consider their impact on the environment and society as a form of legitimacy and accountability to stakeholders. The study population comprises all companies participating in ASRRAT from 2018 to 2024, with samples selected using a purposive sampling method. The final sample consists of 8 companies, yielding 56 observations. Data were obtained from annual reports and sustainability reports published on the official company websites and the National Center for Corporate Reporting (NCCR). The results reveal that environmental disclosure has a significant positive effect on company profitability, while economic and social disclosures show no significant effect. These findings reinforce both legitimacy theory and stakeholder theory, suggesting that companies can gain social legitimacy and stakeholder trust through genuine environmental commitment.  

This study aims to present evidence on the effect of capital intensity, inventory intensity, and leverage disclosure on tax avoidance. This research utilizes secondary data from financial statements sourced from www.idx.co.id and the official websites of companies in the property and real estate sectors using quantitative research. The proxy used in measuring tax avoidance is using the effective tax rate (ETR) as the dependent variable and the independent variables used include capital intensity, inventory intensity, and leverage. Multiple linear regression analysis is the analysis technique used. The property and real estate sector listed on the IDX in the period 2021 to 2024 is the population in this study and the number of samples collected is 85 data obtained using the purposive sampling method. The findings of this research indicate that capital intensity, inventory intensity, and leverage significantly influence tax avoidance positively. These findings suggest that the higher the level of investment in fixed assets, inventory, and debt-to-equity ratio, the greater the tendency of a company to engage in tax avoidance.

The rapid advancement of digital technology has significantly influenced how small and medium enterprises (SMEs) connect with consumers. Kampung Lawas Maspati SMEs encounter obstacles in expanding their market due to limited online visibility and reliance on conventional sales approaches. This study aims to develop an e-commerce website that addresses these challenges by focusing on user-centered innovation. Using the Design Thinking method, which includes stages such as empathizing, defining, ideating, prototyping, and testing, user needs and challenges were explored through interviews, surveys, and observations to inform the website development process. The resulting platform is intuitive, responsive, and accessible, enabling SMEs to display their products, manage transactions, and engage with customers effectively. The application of this method not only improves market reach but also strengthens the competitiveness and digital literacy of Kampung Lawas Maspati SMEs. Evaluation results show a high level of consumer satisfaction, reaching 91.87%, indicating that the developed website effectively meets user expectations and supports SME digital transformation.

. This study aims to analyze the communication strategy of the Serang City Investment and One-Stop Integrated Services Agency (DPMPTSP) in providing public services to the community, as well as identifying supporting and inhibiting factors in its implementation. This study uses a qualitative method with a descriptive approach. Primary data were obtained through in-depth interviews, observation, and documentation, while secondary data were collected from literature, regulations, and related official sources. The focus of the study is directed at the application of the two-way symmetrical communication theory that emphasizes interactive dialogue, feedback acceptance, communication equality, and active community participation. The results show that the Serang City DPMPTSP implements various communication strategies, including delivering information face-to-face and digitally (website, social media, and SKM barcodes), providing complaint channels, and involving the community in service evaluation. Supporting factors include the availability of service facilities, competent human resources, and information technology support. Inhibiting factors include limited digital literacy in the community, technical system obstacles, and differences in the level of public understanding of service procedures.

This study aims to analyze the strategies implemented by Hotel Abadi in Serang City to maintain its image and reputation amidst the increasingly competitive hotel industry and pressures caused by the COVID-19 pandemic. A descriptive qualitative approach was used with a SWOT analysis technique to identify the strengths, weaknesses, opportunities, and threats facing the hotel. The results show that Hotel Abadi still relies on the strength of social relationships and loyalty of existing customers as reputation capital, but has not been able to manage its image comprehensively in accordance with the principles of image management theory. The communication strategies used are still conventional, such as banners and direct promotions, and have not yet touched on the realm of digital branding and professional management of customer feedback. On the other hand, the threat from new, more modern hotels that are more adaptive to technological developments is an urgent external challenge that requires a strategic response. Hotel Abadi must also pay more attention to service quality, not only from the physical side but also the overall customer experience. Given the rapid development of technology, management needs to formulate a more targeted and effective digital communication strategy to reach a wider audience through social media and websites. Hotel Abadi is advised to undertake a strategic transformation that is not only promotion-oriented, but also includes strengthening brand identity, improving service quality based on customer needs, and structured reputation management with an image management approach.

The purpose of this research is to examine and ascertain how capital structure and growth affect company value in FBM KLCI businesses listed on Bursa Malaysia between 2019 and 2023, dividend policy being used as a moderating factor.  The study's sample consists of 16 FBM KLCI firms that were listed on Bursa Malaysia between 2019 and 2023.  The secondary data utilized was gathered from Bursa Malaysia's website and financial statement documentation studies.  Descriptive analysis, panel data regression analysis, MRA, traditional assumption testing, and hypothesis testing are among the data analysis methods used.  Eviews Version 13 was used to process the data for this investigation.  According to the study's findings, for the 2019–2023 timeframe, capital structure significantly and favorably affects company value in FBM KLCI businesses listed on Bursa Malaysia.  In these businesses, growth has no bearing on firm value.  In FBM KLCI businesses listed on Bursa Malaysia for the 2019–2023 timeframe, both the correlation between capital structure and company value and the effect of growth on firm value are unaffected by dividend policy.

This research, entitled “Implementation of a Web-Based Student Tuition Payment Information System at SMA Swasta Manda Elu,” aims to improve the efficiency of recording and managing students’ tuition fee payments. Previously, the tuition payment process was handled manually, which often led to recording errors, delays in reporting, and difficulties in retrieving student payment data. To address these issues, a web-based information system was developed to assist the school administration in recording, reporting, and monitoring tuition payments more effectively and efficiently. The development method used in this study is the Model View Controller (MVC) approach, which separates the system’s view, logic, and database layers to simplify system management and maintenance. The final result of this research is a web-based tuition payment application that runs properly, provides convenience for school administrative staff in recording transactions, and enhances the accuracy and speed of the school’s financial administration process at SMA Swasta Manda Elu.

The development of digital technology has brought about major changes in the spread of da'wah and the implementation of Islamic counseling. Da'wah that used to focus on face-to-face is now transformed through social media and digital platforms, so that religious messages can reach a wider audience without time and space limitations. Digital media presents opportunities for da'i to convey da'wah with varied and interesting content, especially for the younger generation. However, challenges remain, such as the lack of direct emotional interaction and the difficulty of monitoring potentially deviant content. Meanwhile, Islamic counseling in the digital era is developing through online services, either through websites, telephones, chats, and video conferences. These services facilitate access to counselling, reduce distance barriers and social stigma, and provide flexible counseling alternatives. However, online counseling also has weaknesses, such as limitations in reading body language, network technical constraints, and counselors' skills that are not optimal in utilizing technology. Thus, Islamic da'wah and counseling in the digital era require the readiness of human resources, mastery of technology, and the application of good ethics in order to run effectively, professionally, and provide wide benefits to society.

This study aims to analyse the design and optimization of digital marketing to increase the brand awareness of the IdRink MSME through the integration of a website and Instagram. The research employed a Research and Development (R&D) method using the Four-D model (Define, Design, Develop, Disseminate), combined with prototyping techniques and evaluation through blackbox testing. Data were collected through interviews, literature review, observation, Google Analytics, Instagram Insight, and A/B testing questionnaires administered to 100 respondents. The results show that the development of a WordPress-based website and a structured Instagram content plan significantly improved IdRink’s digital performance. Within one month, the audience growth rate increased by 256%, average post reach reached 216%, and website traffic recorded 298 users. Brand awareness measurement indicated brand recognition of 74% and brand recall of 79%, higher than the comparison brand in the local beverage category. These findings indicate that integrating a website and Instagram as a digital marketing strategy is effective in moving IdRink from the unaware-of-brand stage to recognition and recall, expanding market reach, strengthening customer engagement, and building a more professional brand image among young urban consumers. The study recommends maintaining content consistency and utilising digital analytics to support future marketing decision-making.

The development of digital technology has transformed how institutions communicate with the public, including the Maritime and Logistics Education Corporation of Indonesia (PT PMLI). This study is motivated by the strategic role of Cyber Public Relations in building institutional image in the digital era. The research focuses on how PT PMLI implements Cyber PR strategies to establish its institutional image. The objective is to identify the strategies applied and how the image is built in digital spaces. This study employs Ronald D. Smith’s Cyber PR Strategy Theory and Veljkovic’s Institutional Image Theory, using a qualitative descriptive method through in-depth interviews with five internal and external informants. The findings show that PT PMLI conducts situation analysis and audits using a SWOT approach, with strengths in digital integration and proactive approaches, and weaknesses in limited human resources and state-owned enterprise regulations. Opportunities come from digital innovation and external collaboration, while threats include the spread of hoaxes and sensitive data exposure. The strategic objectives focus on increasing audience engagement through interactive and educational content, as well as maintaining online reputation through consistent and responsive communication. PT PMLI utilizes its website and social media platforms Instagram, TikTok, and YouTube and develops trend-based content evaluated through media plans and engagement indicators.

This study aims to analyze the effect of Non-Performing Loans (NPLs) and the Loan-to-Deposit Ratio (LDR) on bank financial performance, as measured by Return on Assets (ROA), with Net Interest Margin (NIM) as an intervening variable in banking companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The research method used is quantitative research with a causal-comparative approach. The data used in this study is secondary data sourced from the financial reports of banking companies accessible through the official IDX website. The population in this study is banking sector companies listed on the Indonesia Stock Exchange, with a sample of 35 companies selected using a purposive sampling method based on certain criteria. The independent variables in this study are Non-Performing Loans (X1) and Loan to Deposit Ratio (X2), while the dependent variable is Return on Assets (Y) and the intervening variable is Net Interest Margin (Z). Data analysis techniques in this study use panel data regression, classical assumption tests, t-tests, coefficients of determination, and Sobel tests. The results of this study indicate that NPL has no effect on NIM, while LDR has an effect on NIM, NPL has an effect on ROA, LDR has no effect on ROA, NIM has an effect on ROA, NIM does not mediate the relationship between NPL and ROA, and NIM mediates the relationship between LDR and ROA.