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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 was conducted with the aim of evaluating the dynamics of the financial condition of PT Indofood Sukses Makmur Tbk over a five-year period, namely from 2019 to 2023. This writing applies a quantitative descriptive methodology sourced from secondary data through audited annual financial reports. The main instruments in this data analysis include three pillars of financial ratios: Current Ratio (CR) as a representation of the liquidity aspect, Debt to Asset Ratio (DAR) to measure the level of solvency, and Return on Equity (ROE) as a benchmark for the effectiveness of the company's profitability. Through annual calculations and trend analysis, this study captures the development of the issuer's performance longitudinally. The results of the observation show a significant strengthening in the company's liquidity position, where the Current Ratio jumped from 127% in 2019 to 192% at the end of the 2023 period. In line with that, the solvency profile shows fundamental improvements; Debt reliance, which had reached 51% in mid-2020-2021, was successfully reduced to 46% in 2023. Meanwhile, the company's profitability demonstrated stable resilience, with a consistent ROE of 10% to 13%, despite fluctuations due to operational cost dynamics. Overall, PT Indofood Sukses Makmur Tbk demonstrated excellent financial health through strategic capital and asset management. As a sustainability measure, management is advised to continue optimizing current assets and tightening cost efficiency to secure future profit margins.

Limited access to adequate housing remains a major challenge for low-income households in Indonesia, including in Banyumas Regency. The subsidized housing program has been implemented as a public policy instrument to improve housing affordability while enhancing social and economic welfare. This study aims to analyze the role of subsidized housing in improving housing access and the economic conditions of low-income communities in Banyumas Regency. The research adopts a qualitative approach using a documentation study method by collecting and analyzing policy documents, official government reports, scholarly journal articles, and relevant publications related to subsidized housing and the socio-economic conditions of low-income households. Data analysis was conducted through content analysis to interpret the role of subsidized housing based on indicators of housing affordability and household economic impacts. The findings indicate that subsidized housing significantly reduces the housing cost burden of low-income households from levels exceeding the affordability threshold to a more economically manageable range. The reduction in housing expenditure contributes positively to household economic stability by allowing savings and reallocation of income toward productive needs such as education, healthcare, and financial security. However, the effectiveness of subsidized housing in improving economic outcomes is still influenced by location and accessibility of housing areas. This study concludes that subsidized housing plays a crucial role in expanding housing access and improving the economic conditions of low-income communities, while requiring integrated and sustainable policy support to maximize its long-term benefits.

This study aims to assess the financial performance of the Sukoharjo Regency Government during the 2023-2024 period by employing cash flow statements as the primary analytical tool. Cash flow statements are considered essential as they provide a clear picture of liquidity conditions and the actual capacity of local governments to manage cash inflows and outflows. This research applies a descriptive quantitative approach using secondary data obtained from audited Budget Realization Reports and Cash Flow Statements. Financial performance is evaluated through revenue effectiveness ratios and expenditure efficiency ratios as key indicators of fiscal management. The results indicate that regional revenue realization consistently exceeded the established targets throughout the study period, placing revenue performance in the very effective category. This finding reflects the local government’s ability to maximize revenue potential during the post-pandemic economic recovery phase. However, the analysis of expenditure efficiency reveals that spending management has not yet reached an optimal level, as expenditure realization remained close to the allocated budget limits. These findings demonstrate that strong revenue performance does not necessarily correspond with efficient expenditure control. Consequently, local government financial performance should be evaluated comprehensively by integrating both revenue effectiveness and expenditure efficiency perspectives. This study contributes empirically to public sector accounting literature and offers practical insights for policymakers to strengthen budget control mechanisms and promote sustainable financial management at the regional level.