Publication Search

This study aims to analyze the effect of green accounting and carbon emission disclosure on firm value in palm oil sector issuers listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program during the 2020–2024 period. Green accounting is proxied using the PROPER rating, which reflects a company's environmental management performance, while carbon emission disclosure is measured based on the level of carbon emission disclosure in the company's annual report or sustainability report. This study uses a quantitative approach with panel data regression analysis. The sampling technique used was purposive sampling, with the criteria being palm oil companies listed on the IDX, participating in PROPER, and consistently publishing annual reports throughout the study period. The data used are secondary data obtained from financial reports, sustainability reports, and official publications related to PROPER. The results are expected to show that the implementation of green accounting has a positive effect on firm value, as it reflects the company's commitment to sustainability and increases investor confidence. Furthermore, carbon emission disclosure is expected to have a positive effect on firm value, depending on market perception and the quality of environmental information disclosure. This research is expected to contribute to the development of environmental accounting literature and serve as a reference for regulators, investors, and company management in improving transparency and environmental performance to create sustainable corporate value.

This study aims to analyze the influence of influencers and electronic word of mouth  (e-WOM) on the purchase decision of Bika Ambon Ahun in Medan City. The rapid development of social media has transformed how consumers obtain information and make purchasing decisions, making influencers and e-WOM essential components in shaping consumer perceptions and behavior. This research employs an associative quantitative method with data collected through questionnaires distributed to consumers who were familiar with the product through social media. The data were analyzed using partial (t-test) and simultaneous (F-test) analyses to examine the strength of the relationship between the independent variables and the purchase decision. The findings indicate that influencers have a positive and significant effect on purchase decisions, as consumers perceive influencer review content to be credible, engaging, and persuasive. Likewise, e-WOM demonstrates a positive and significant influence, supported by consumer trust in online reviews, comments, and recommendations that serve as strong social proof before making a purchase. Simultaneously, both influencers and e-WOM contribute 68.4% to the variation in purchase decisions, while the remaining 31.6% is influenced by other external factors. These results emphasize that the combined influence of influencers and e-WOM generates a synergistic effect that strengthens consumer interest, trust, and confidence in purchasing local products such as Bika Ambon Ahun. The study implies the importance for businesses to optimize digital marketing strategies by collaborating with credible influencers and encouraging positive online reviews as a means to reinforce consumer purchase decisions.  

This study aims to systematically review various studies that discuss the role of entrepreneurship education in developing students’ entrepreneurial spirit at the Senior High School (SMA) and Vocational High School (SMK) levels. The method used is the Systematic Literature Review (SLR), guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). The reviewed articles cover publications from 2019 to 2025. Based on the selection of 20 scientific articles, the findings indicate that entrepreneurship education plays an important role in enhancing students’ creativity, innovation, self-confidence, and independence. The most effective learning strategies include project-based learning, business simulations, and collaboration with the industrial sector. In addition, teachers play a crucial role as facilitators in fostering an entrepreneurial mindset. The challenges identified include limited resources, insufficient teacher training, and suboptimal school policy support. Overall, entrepreneurship education has been proven to make a significant contribution to shaping entrepreneurial character and preparing students to face the challenges of the workforce.

The purpose of this research is to analyze the effect of investment and firm growth on the improvement of firm value, with profitability serving as a mediating factor. This study employs a quantitative research design using secondary data obtained from the Indonesia Stock Exchange (IDX). The population includes infrastructure sector companies listed on the IDX from 2021 to 2023, and purposive sampling was applied to select 29 companies, yielding a total of 87 firm-year observations. Path analysis with SPSS software was used to test the hypotheses and examine both direct and indirect relationships among the variables. The findings reveal that investment has a significant positive impact on firm value, indicating that firms with higher levels of investment tend to enhance their market valuation. Similarly, firm growth contributes positively to firm value, suggesting that sustainable expansion fosters greater investor confidence. Moreover, profitability is proven to mediate the relationship between investment and firm value, showing that the benefits of investment are maximized when they lead to improved profitability. Profitability also significantly mediates the relationship between firm growth and firm value, underscoring its role as a key driver in translating growth strategies into shareholder value. These results highlight the importance of profitability as a strategic element in strengthening firm value. Practically, the study suggests that managers should prioritize profitable investments and sustainable growth strategies to maximize firm value, while investors may consider profitability as a central indicator when evaluating firm performance.

This study aims to evaluate the implementation of the English Club extracurricular program at UPTD SMP Negeri 1 Kupang using the CIPP evaluation model (Context, Input, Process, Product). The CIPP model was chosen because it provides a comprehensive overview of the various components of the program. The study employs a descriptive qualitative approach, with data collected through observation, interviews, and document analysis. Based on the evaluation results, in terms of context, the program was implemented in response to students' needs to improve their English language skills, supported by school policies and the Education Office. Regarding input, the program is supported by the school principal, program supervisors, and teachers, and is funded through the BOS Fund, although limitations in learning facilities and infrastructure still exist. In the process aspect, the activities are held regularly twice a month after school hours, involving 150 selected students from grades 7 to 9. Internal evaluations are periodically conducted by the school. As for the product aspect, the program has shown a positive impact, as evidenced by improvements in students’ English proficiency, increased self-confidence, and achievements in various English competitions. Overall, the English Club program at UPTD SMP Negeri 1 Kupang is considered successful in achieving its goals and is recommended to be continuously developed and sustained.

Entrepreneurship plays a crucial role in driving economic growth, with individual entrepreneurial intentions serving as a key supporting factor. Despite this, student involvement in entrepreneurial endeavors remains relatively low. This research seeks to examine how emotional intelligence and self-leadership influence entrepreneurial intentions among students at the University of Lampung. Employing a quantitative method with a causal approach, the study gathered primary data through questionnaires distributed to 183 sixth-semester students across various faculties. The research instruments underwent validity, reliability, and normality testing, and the data were analyzed using multiple linear regression. The findings confirmed the proposed hypotheses. Based on these results, the study recommends that higher education institutions, particularly the University of Lampung, implement character development initiatives and foster a positive student mindset. It also suggests creating more opportunities for reflection and open dialogue, incorporating problem-based learning models, and providing training in persuasive communication and soft skills. Furthermore, it emphasizes the importance of enhancing entrepreneurship curricula with practical experiences such as business incubators and simulations, while also improving student access to entrepreneurial support systems, including funding, mentoring, and market networks. These measures aim to boost student confidence in launching businesses and to strengthen the campus entrepreneurial ecosystem.

The learning process is the implementation of the curriculum in educational institutions to influence students to achieve predetermined goals. Lack of student enthusiasm in the learning process results in learning outcomes that are not optimal. The purpose of the study was to analyze the influencing factors and teacher strategies in improving the learning outcomes of fifth grade students in Mathematics at Al-Muhajirin Islamic Elementary School. The method used is qualitative. Data collection techniques with observation, interviews and documentation. The research findings show that student learning outcomes at Al-Muhajirin Islamic Elementary School are classified as good, but there are still students with low learning outcomes. This can be seen from the average score of the midterm exam which although it is quite satisfying, but there are students who have not reached the standard of completeness. The research conclusions include the supporting and inhibiting factors for student learning outcomes. Internal supporting factors include motivation and attitude, while external supporting factors come from relationships with parents, teachers and the environment. Meanwhile, internal inhibiting factors are motivation, intelligence, interest and talent, self-confidence, and discipline. External inhibiting factors include family, school and peer environment. The teacher's strategy in improving student learning outcomes is to provide motivation, use varied learning strategies, provide learning methods that are in accordance with the situation and conditions of students and use interesting learning media in accordance with learning materials.

This study examines the implementation of post-employment remuneration within corporations, focusing on compliance with PSAK 24 standards and its alignment with efficient contract theory. The research emphasizes the importance of financial reporting in ensuring transparent, accurate, and accountable management of employee compensation obligations. Using PT Tigaraksa Satria Tbk as a case study, the study evaluates the consistency of post-employment contracts and their impact on corporate financial stability. Key findings reveal that precise actuarial calculations and adherence to regulations are critical for maintaining a balance between organizational obligations and financial sustainability. The paper also highlights risks related to changes in actuarial assumptions and investment performance, offering strategic recommendations to optimize post-employment benefits management. This research provides valuable insights into improving corporate governance and fostering stakeholder confidence through robust financial accountability.

Public companies that have shares on the Indonesia Stock Exchange (IDX) must submit their annual financial reports in a timely manner. This annual report contains significant information about the company's progress and performance for one year. Therefore, delays in submitting the report can have a negative impact, especially on investor confidence and internal parties of the company (IDX). The timeliness of publication of financial reports, namely profitability, leverage, and liquidity, in property and real estate sector companies listed on the Indonesia Stock Exchange between 2020 and 2022. This study has a quantitative approach. The study population includes all property and real estate companies listed on the Indonesia Stock Exchange. The research sample was selected using the purposive sampling method, namely by selecting samples that meet certain criteria, and the total number of samples taken was 13 companies from the 2020-2022 period. The results of this study indicate that the variable test of the profitability, leverage, and liquidity ratios in property and real estate sector companies listed on the Indonesia Stock Exchange in 2020-2022 shows that these factors do not have a significant effect on the timeliness of publication of financial reports.

This study examines the intense competition in the contemporary franchise beverage industry in Gorontalo City, where consumers have many choices that affect loyalty to certain brands. This study aims to analyze the effect of brand equity and marketing mix on customer loyalty. This descriptive quantitative research uses accidental sampling with 100 samples. Data analysis includes statistical tests as well as Structural Equation Modeling (SEM) models. This study shows that brand equity and marketing mix have a positive and significant effect on purchasing decisions, both partially and simultaneously, with the t-count and f-count values exceeding the table limit at the 95% confidence level. SEM-PLS analysis confirmed the significant relationship with p-values of 0.05 and t-statistics of 1.96, supporting the tested model. The research conclusion shows that brand equity and marketing mix have a significant influence on purchasing decisions. As advice, business owners of contemporary beverage franchises in Gorontalo City are advised to strengthen brand equity, as well as optimize creative and effective marketing strategies to increase competitiveness.

This study explores managerial perceptions of financial statement transparency at Company XYZ and identifies the challenges and benefits associated with its implementation. Transparency in financial reporting is critical for enhancing accountability and stakeholder trust. Using a qualitative approach, in-depth interviews were conducted with managers from various departments to understand their views on transparency. The findings reveal that while managers recognize the importance of transparency in fostering stakeholder confidence and reducing risks related to financial ambiguity, they face significant challenges such as limited resources, complex regulatory requirements, and communication barriers with external stakeholders. Despite these obstacles, managers acknowledge that transparency offers substantial benefits, including improved corporate reputation, increased investor trust, and enhanced operational efficiency. This study contributes to the literature by providing insights into the practical barriers and strategic advantages of transparency, offering recommendations for companies aiming to improve their financial reporting practices.    

The increasingly dynamic global financial landscape demands effective risk management strategies to ensure financial stability and institutional sustainability. Two critical approaches, risk financing transfers and risk retention, offer complementary solutions. Risk financing transfers allow institutions to redistribute financial risks to third parties through mechanisms such as securitization and Credit Risk Transfers (CRTs), improving market efficiency. In contrast, risk retention emphasizes accountability by require institutions to retain a portion of the risks, fostering market discipline and investor confidence.This study employs a Semantic Literature Review (SLR) to analyze the interaction between these approaches, focusing on mechanisms like securitization, contract design, and macroprudential policies. By reviewing ten peer reviewed articles published between 2015 and 2024, key themes and challenges related to systemic risks, moral hazards, and regulatory gaps are identified. Thematic analysis, supported by tools like NVivo, reveals the potential of these mechanisms to enhance financial stability when implemented within a robust regulatory framework.The results highlights that while risk financing transfers increase flexibility and market efficiency, they May exacerbate moral hazards without sufficient risk retention. Macroprudential policies and accurate risk pricing is crucial in addressing systemic risks, particularly in sectors like shadow banking and climate vulnerable regions. The study also underscore the importance of transparent contract design and the integration of innovative tools, such as geospatial data and machine learning, to support fair and efficient risk distribution.In conclusion, balancing market efficiency and systemic risk mitigation is imperative.While​ risk retention strengths accountability and oversight, effective integration with risk financing transfers is necessary to create a sustainable and resilient financial system.This​ review provides valuable insights for policy makers and practitioners in addressing emerging financial challenges.

The study aims to measure the information content of the accounting profits of banks listed on the Iraqi Stock Exchange, as the sample included 10 banks for a period of 4 years (2016-2019). The study concluded that banks that have a high explanatory ability reflect greater stability in the stock price, which would reassure Investors and stakeholders, thus reducing dispersion and fluctuations in the stock price, while banks with weak explanatory power show higher volatility in the stock price, which indicates additional risks that increase the fluctuation in investor returns, and the influencing factors have a major role in enhancing or reducing the information content of profits. Which explains the discrepancy between banks, and the study recommended the need to enhance the quality of financial disclosure, especially banks with weak explanatory capacity, increase transparency, and work to enhance the informational content of profits, which in turn increases investors’ confidence in accounting information, as well as encouraging banks to strengthen their internal control systems, which helps in Reducing accounting errors and the accuracy of declared profits, thus stabilizing the share price. Strengthening the administrative capabilities of executive managers contributes significantly to enhancing the informational content of profits by allocating the company’s available resources efficiently and effectively.

The study intends to define the idea of joint auditing, its significance and goals, and the allocation of audit responsibilities from the start of the audit process to the joint report's writing. It also seeks to elucidate the function of joint auditing in enhancing the caliber of the attributes of accounting data, which helps to provide high-quality information that benefits management and the beneficiaries of that information to make sound decisions that benefit the development of the institution's work for management and owners on the one hand and benefit investors on the other hand, as the study sample included a group of auditors In Iraq by creating and designing a questionnaire form and presenting it to a panel of arbitrators; data analysis was conducted using the statistical analysis software SPSS; and the findings were examined, an important role was reached for joint auditing in improving accounting information and the study recommended the need to adopt this type of audit method that increases users' confidence in accounting information.

This study explores the significant role of digital trust and transparency in fostering customer loyalty in online banking services. As the financial sector increasingly shifts towards digital platforms, understanding the dynamics of customer retention becomes crucial for banking institutions. The research adopts a quantitative approach, using a survey questionnaire distributed to over 200 participants with experience in digital banking services. The findings reveal that both digital trust and transparency are pivotal in shaping customer loyalty. Specifically, digital transparency-in areas such as data security, privacy, and operational clarity-was found to have a stronger correlation with customer retention than trust alone. The study emphasizes that transparency not only boosts customer confidence but also strengthens long-term loyalty by reducing perceived risks and uncertainties. Additionally, the research highlights that customer engagement, driven by transparent communication and reliable services, plays a significant role in mediating the relationship between transparency and loyalty. The study further discusses the implications for banking institutions, suggesting that focusing on transparent practices, clear communication about security measures, and data usage can lead to enhanced customer satisfaction and long-term retention. Future research could investigate the impact of cultural differences on digital trust and transparency in banking, as well as explore the role of emerging technologies like blockchain in furthering transparency and trust in financial transactions.

Digital ethics frameworks play a crucial role in shaping corporate governance in tech startups, ensuring transparency, accountability, and trust within organizations. As digital technologies continue to evolve and become more integrated into daily operations, startups face both opportunities and challenges related to the ethical implications of these technologies. In emerging markets like Indonesia, the adoption of these frameworks remains limited due to resource constraints, lack of awareness, and resistance to formalizing governance structures. This study explores how Indonesian tech startups integrate digital ethics frameworks into their governance policies and examines the associated benefits and challenges. Through interviews with governance managers and key decision-makers in these startups, the study identifies key trends, including improved transparency and enhanced stakeholder relationships for startups that implement digital ethics practices. However, barriers such as limited expertise, organizational misalignment, and the flexible nature of startups present significant hurdles. The study also highlights the impact of digital ethics on corporate reputation and investor confidence, with startups benefiting from a stronger market presence and increased funding opportunities. In comparison to global practices, Indonesian startups face additional challenges due to cultural attitudes towards corporate responsibility, regulatory gaps, and a slower market readiness for ethical governance reforms. The study provides recommendations for regulatory bodies to create clear guidelines for digital ethics adoption and suggests promoting training for startup leaders to help them integrate these frameworks effectively into their governance policies. These actions can support the long-term sustainability of tech startups, fostering responsible innovation and ethical business practices.

The integration of Sharia principles with Environmental, Social, and Governance (ESG) frameworks presents a unique opportunity to enhance ethical accountability and sustainability in Islamic financial institutions. This study employs an analytical-descriptive research design, utilizing secondary data from annual sustainability reports, Sharia compliance documentation, and regulatory publications, to examine the adoption of ESG principles in the Islamic finance sector. Findings indicate that Islamic banks have achieved high levels of governance (90%) and social (85%) implementation, while environmental initiatives lag (62%), reflecting the need for stronger alignment with the khalifah fil ardh (stewardship of the earth) principle. The research also demonstrates a positive correlation between ESG implementation and investor confidence, with institutions exceeding 80% ESG adoption achieving an Investor Confidence Index of 92 points compared to 65 points among lower-performing banks. Despite conceptual synergy between ESG and Sharia principles centered on justice (adl), social welfare (maslahah), and environmental stewardship (khalifah) practical integration faces challenges including limited green financing instruments, regulatory fragmentation, and insufficient standardized ESG reporting tailored to Islamic finance. To address these issues, the study proposes an integrative ESG Sharia model emphasizing ethical foundations as the core of sustainable practices. Recommendations include developing Maqasid al-Shariah–based ESG indicators, expanding engagement in green financing and renewable energy projects, and adopting digital sustainability reporting. This integrative approach supports both global sustainability goals and the ethical imperatives of Islamic finance, contributing to a value-based, socially responsible, and spiritually aware financial ecosystem.

Augmented Reality (AR) technology has emerged as a transformative tool in the e-commerce industry, enhancing the online shopping experience by offering interactive and immersive features. This study explores the impact of AR on consumer behavior, focusing on key factors such as trust, satisfaction, purchase decisions, and customer loyalty. Through a user experiment, participants interacted with AR-integrated e-commerce platforms, testing features such as virtual try-ons and product visualizations in real-world contexts. The results revealed that AR significantly enhances consumer trust, with more realistic and accurate product visualizations increasing confidence in both the product and platform. Customer satisfaction was also notably higher after interacting with AR features, with users reporting a more engaging and enjoyable shopping experience. Furthermore, purchase intention was positively influenced by the ability to visualize products and receive real-time, interactive feedback. Repeated exposure to AR led to increased customer loyalty, as participants expressed a higher likelihood of returning to use AR tools in future shopping experiences. These findings suggest that AR provides a strong competitive advantage for e-commerce platforms, enabling them to differentiate themselves in a crowded market by offering personalized, engaging, and trust-building shopping experiences. This research also highlights the practical implications for e-commerce businesses, recommending the integration of user-friendly and interactive AR features to enhance engagement, satisfaction, and decision-making. Future research should explore the broader applications of AR across industries and consumer segments to further understand its potential to revolutionize online shopping.