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Based on the analysis, (1) the support aspect has been implemented effectively, as evidenced by strong leadership commitment, policy support, the availability of facilities and infrastructure, adequate budget allocation, and solid inter-agency coordination, although technical constraints such as network disruptions remain. Further, (2) the capacity aspect is categorized as relatively adequate, reflected in the readiness of human resources, the availability of technological infrastructure, clear standard operating procedures, and the implementation of training programs, despite the need for further enhancement of technical competencies and network quality. Lastly, (3) the value aspect demonstrates highly positive outcomes, as the Warkop Samsat program provides significant benefits, including improved service quality, time and cost efficiency, service convenience, increased user satisfaction, and enhanced public compliance with motor vehicle tax payments In conclusion, public service innovation through the Warkop Samsat program in Gorontalo City has been effectively implemented, generating positive impacts for the community. However, further strengthening of technical aspects and capacity development is required to ensure the program's sustainability.

This study aims to evaluate the application of environmental management accounting in the management of work programs at the Bangkalan Regency Environmental Agency. The research is motivated by increasing environmental problems, particularly waste volume and limited management facilities, while environmental management accounting has the potential to assist agencies in identifying, measuring, and reporting environmental costs as a basis for decision-making and public accountability. This study used a qualitative method with a case study approach at the Bangkalan Regency Environmental Agency. Data were collected through interviews, observations, and documentation studies. The results show that the Environmental Agency has implemented environmental management accounting, but its recording is still manual and does not separate environmental costs from general operational costs. This condition complicates cost evaluation and program impact assessment. Work program management has been structured and evaluated regularly, but performance measurement still focuses on output, not long-term environmental impact. Information transparency is also still limited to activity publications. Overall, the application of environmental accounting is at a basic stage and has not been fully integrated into the work program planning and evaluation process. The findings of this study provide theoretical and practical implications in the form of strengthening understanding of the role of environmental management accounting and the need to improve the work program recording and evaluation system at the Bangkalan Regency Environmental Agency.

This study aims to analyze the influence of Good Corporate Governance (GCG) mechanisms, proxied by the Board of Commissioners and Audit Committee, as well as Environmental Performance on Financial Performance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The research method used is quantitative, with a purposive sampling technique that resulted in 22 companies as samples, totaling 88 observations over the four-year study period. The research data is secondary data obtained through financial statements and annual reports from the official IDX website. Literature reviews indicate inconsistencies in previous studies; however, the hypothesis of this research suggests that the Board of Commissioners, Audit Committee, and Environmental Performance have a positive and significant effect on the company's financial performance. The board of commissioners and audit committee play a role in strengthening the oversight function to minimize agency costs and improve efficiency. Meanwhile, good environmental performance, measured through PROPER ratings, is expected to enhance the company's positive image in the eyes of investors and stakeholders. 

This study aims to analyze the effectiveness of bulk cement loading processes on the operational performance of vessels agented by PT. Pelayaran Multi Jaya Samudera Belawan. Bulk cement loading is a complex logistical activity at specialized port terminals that requires intensive coordination between the vessel, agency, and terminal to comply with international safety standards such as the IMSBC Code. The research method used was descriptive qualitative, with data collection techniques including direct field observations, interviews with the company's operational staff, and documentation studies conducted during the internship period. The research findings indicate that loading effectiveness is significantly influenced by the readiness of cargo handling equipment, such as pneumatic or conveyor systems, as well as the timeliness of agency administration in processing ship documents. Although the process generally runs well, obstacles were identified in the form of technical malfunctions of loading equipment and weather factors that frequently hinder operational speed. The conclusion of this research emphasizes that enhancing technical supervision and strengthening communication between the agent and port terminal authorities are crucial to minimizing vessel dwelling time, thereby optimizing operational performance and cost efficiency for ship owners.

This study investigates the interconnected roles of board gender diversity and Environmental, Social, and Governance (ESG) performance on firm performance within Indonesia's distinctive two-tier corporate governance system. Utilizing a panel dataset of 80 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures gender diversity on both the Board of Commissioners (BOC) and Board of Directors (BOD) using the Blau Index, with firm performance proxied by Tobin's Q and ESG performance sourced from Refinitiv Eikon scores. The empirical results reveal that gender diversity on both the BOC and BOD does not have a statistically significant effect on firm performance, failing to support agency, upper echelons, and gender socialization theories. Furthermore, ESG performance demonstrates a significant negative direct effect aligning with the trade-off perspective that current implementation costs outweigh benefits. Crucially, the analysis finds that ESG does not moderate the board diversity-performance relationship, as both interaction terms are statistically insignificant. These findings collectively indicate that the potential governance and strategic advantages of board gender diversity are not being realized in the Indonesian context. The study concludes that this is attributable to several structural barriers, including tokenistic board appointments, the early-stage and often symbolic nature of ESG adoption focused on compliance rather than integration, and a weak institutional environment characterized by voluntary frameworks and socio-cultural constraints that limit the substantive influence of women in governance roles.

This study aims to examine the effect of Corporate Social Responsibility (CSR) costs and financial characteristics on tax avoidance practices among publicly listed companies with the largest market capitalization in Indonesia. The study is motivated by Indonesia’s relatively low tax ratio compared to other emerging economies in the ASEAN region, which suggests the persistence of tax avoidance practices, particularly among large corporations. Grounded in legitimacy theory and agency theory, this research empirically investigates the influence of CSR costs, profitability, leverage, liquidity, activity ratio, growth ratio, and operating cash flow on tax avoidance. The research sample consists of 50 companies with the largest market capitalization listed on the Indonesia Stock Exchange over the 2020–2024 period, employing a census sampling method and unbalanced panel data. Secondary data were obtained from annual financial reports and analyzed using panel data regression techniques. Tax avoidance is measured using the Book-Tax Differences (BTD) approach, while model selection is determined through the Chow test, Hausman test, and Lagrange Multiplier test. The results indicate that, simultaneously, all independent variables have a significant effect on tax avoidance. Partially, the activity ratio has a negative effect on tax avoidance, whereas the growth ratio and operating cash flow have a positive effect on tax avoidance. Meanwhile, CSR costs, profitability, leverage, and liquidity do not show a significant effect. These findings suggest that asset utilization efficiency tends to restrain tax avoidance behavior, while corporate growth dynamics and strong operating cash flows encourage more aggressive tax management strategies. This study provides empirical evidence from an emerging market context and offers insights for tax authorities and regulators in designing more effective, risk-based tax supervision policies.

The city of Singkawang has experienced rapid population growth, leading to an increase in the number of students. On 17 September 2024, the Singkawang City Transportation Agency implemented a free revitalized Student Transport service to reduce the number of traffic accidents involving students. The aim of this study is to identify service and respondent characteristics, evaluate operational management, and assess performance and user satisfaction using the IPA and CSI methods, as well as Vehicle Operating Costs (VOC). The research employs a descriptive quantitative method by analyzing descriptive statistical data. Data were obtained from field observations, interviews, and surveys of 400 student respondents (146 users and 254 non-users). The results show that the student transport operates with two vehicles serving the North and East Singkawang routes. The load factor for outbound trips is 22%–32% and for return trips is 11%–12%, with travel times of 68–85 minutes, average operating speeds of 20–22 km/hour, and circulation times of 68–85 minutes. Based on the IPA analysis, the indicators in quadrant D require socialization regarding the functions and use of the interior of the student transport. The CSI result shows a score of 99.79% (very satisfied). The annual VOC amounts to IDR 292,905,814 (East Singkawang) and IDR 282,020,390 (North Singkawang). In conclusion, this service is satisfactory but still requires socialization to enhance its attractiveness and effectiveness.

Background: In the domain of corporate governance, the separation of ownership and control generates significant agency conflicts, primarily manifesting as Earnings Management (EM). Traditional reactive auditing methods fail to detect manipulation concealed within unstructured data, leading to high agency costs and diminished stakeholder trust. Objective: This study proposes an "AI Proactive Monitoring Model" utilizing Generative Artificial Intelligence to fundamentally enhance the monitoring mechanisms of Agency Theory. Methods: The research employs a qualitative conceptual framework analysis. It synthesizes Agency Theory with the Technology Acceptance Model (TAM) and Systemic Risk Theory to construct a novel strategic governance model. Results: The proposed model shifts governance from periodic sampling to real-time, continuous analysis of total data populations. By cross-referencing structured financial data with unstructured communications (e.g., emails, contracts), the system generates "Risk Narratives" that contextualize anomalies and flag opportunistic behavior immediately. Conclusion: The integration of AI significantly reduces information asymmetry and moral hazard by creating a "panopticon" effect. However, successful implementation requires distinct regulatory frameworks to manage the systemic risks associated with algorithmic reliance.

This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial distress, with board gender diversity examined as a moderating variable. Using 96 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange (2022–2024), the analysis employs variance-based Structural Equation Modelling (SEM). The findings reveal that ESG performance does not exert a statistically significant effect on financial distress, and gender diversity does not moderate this relationship. These non-significant results constitute the central empirical contribution of the study, highlighting that ESG engagement and gender diversity have yet to translate into financial resilience in the Indonesian manufacturing context. The study underscores the importance of contextual factors—such as implementation costs, authenticity of ESG disclosures, and limited female representation on boards—in shaping the effectiveness of sustainability practices. The results provide theoretical implications for Stakeholder and Agency Theory and offer practical insights for managers, regulators, and investors in emerging markets.

This study aims to explore the implementation of Standard Operating Procedures for immigration services at TPI Tanjung Priok Port and examine its impact on service effectiveness in Indonesia's maritime sector. The research employed a qualitative approach to analyse the gap between formal SOP guidelines and on-the-ground practices, examining internal and external factors, including resource limitations, technological constraints, and inter-agency coordination issues. The findings reveal significant disparities that lead to both positive and negative discretion amongst frontline Immigration officers, influencing service consistency, efficiency, and transparency. Negative discretion results in procedural deviations that compromise reliability and potentially foster corruption, delays, and inefficiencies. In contrast, positive discretion emerges as adaptive responses indicating weaknesses in SOP design or infrastructure. The study concludes that enhancing frontline officers' competence, motivation, and accountability is essential for achieving desired outcomes, whilst integrating technological solutions such as digital documentation and real-time monitoring is vital for streamlined, transparent, and accountable procedures. Improving SOP adherence, coupled with better resource allocation and inter-institutional cooperation, can significantly reduce vessel turnaround times, lower logistics costs, and bolster maritime competitiveness. The research advocates for dedicated training programmes, supervisory systems, and technological innovations to ensure SOP compliance, minimise discretion-driven deviations, and promote accountability, thereby optimising maritime service delivery and supporting Indonesia's strategic maritime development objectives.

This qualitative literature review examines the dysfunctional costs that emerge within Management Control Systems (MCS), a critical organizational mechanism designed to align employee behavior with strategic objectives. Although prior studies have extensively explored the benefits of control systems, discussions on the unintended and often hidden costs remain fragmented. This article aims to synthesize theoretical insights and conceptual debates surrounding four major categories of dysfunctional costs: behavioral displacement, game-playing, operating delays, and negative attitudes. Using a traditional literature review approach, the study integrates foundational theories including agency theory, behavioral control theory, and goal-setting theory with contemporary conceptual findings to identify key behavioral mechanisms that trigger dysfunctional outcomes. The review reveals that overly rigid controls, inappropriate performance targets, and misaligned incentives frequently prompt short-termism, budget slack, manipulation, bureaucratic delays, and psychological strain among employees. These dysfunctional costs can surpass direct control costs and reduce organizational adaptability and long-term performance. The study highlights the need for context-sensitive control design, balanced use of results and action controls, and enhanced attention to behavioral responses when implementing MCS. The implications underscore that effective control is achieved not through tighter rules alone but through thoughtful alignment between control mechanisms, human behavior, and organizational context.

This study analyzes the effect of operating costs, production costs, and sales volume on net profit in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Using a quantitative method with panel data regression analysis, this study took a sample of 11 companies and secondary data from financial reports. The results of the hypothesis test show that operating costs, production costs, and sales volume partially have a positive and significant effect on net profit. These findings are consistent with existing literature and indicate that efficient cost management and increased sales volume are crucial factors in maximizing profitability in the pharmaceutical sector. Furthermore, this research is also relevant to Agency Theory, which suggests that management, as agents, must manage costs and sales transparently to align their interests with those of shareholders, ultimately leading to the sustainable increase of company value. This study contributes to understanding key factors driving financial performance in the industry.

The wild ginger leaves (Costus speciosus) is used by the community as a traditional medicine, with its rhizome being utilized as an antipyretic, diuretic and anti-inflammatory agent. This plant contains secondary metabolite compounds such as alkaloids, flavonoids, polyphenols, quinones, tannins and saponins. This research aims to identify saponin compounds and characterize the moisture content and ash content in the ethanol extract of the white costus (Costus speciosus) leaves. The white costus leaves sample was extracted using the maceration method with 96% ethanol as the solvent. The extraction yielded a rendemen value of 13.3%. Non-specific characterization tests included moisture content and ash content. The results for the moisture content of the white costus leaf simplicia were 3.3%, which meets the quality requirement of not more than 10% according to Regulation of the Food and Drug Supervisory Agency Number 32 of 2019. The ash content test result for the simplicia was 0.97%, which also meets the standard requirement of the Indonesian Herbal Pharmacopoeia, which is less than 10.7%. Phytochemical screening was conducted to identify the types of compounds contained in the extract. Based on the phytochemical screening results, the 96% ethanol extract of white costus leaves positively contains alkaloids, tannins, saponins, and steroids.

This study aims to obtain empirical evidence regarding the effect of Environmental, Social, and Governance (ESG) disclosure on firm value. The research sample was obtained using purposive sampling on mining firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with a total of 102 observations. Data analysis was conducted using panel data regression to test the proposed hypotheses. The results show that environmental disclosure has a significant positive effect on firm value, while social and governance disclosure have a significant negative effect. The theoretical implication of this study refers to agency theory, which asserts that information transparency through ESG can reduce information asymmetry between management and shareholders. However, if disclosure is carried out merely as a formality or symbolic practice, it may instead generate agency costs that are detrimental to the firm. In addition, these findings are also relevant to signaling theory, in which environmental disclosure can serve as a positive signal of a firm’s commitment to sustainability practices, thereby enhancing investor trust and strengthening the firm’s reputation. Practically, this study contributes to providing a more comprehensive understanding for firms, management, investors, and other stakeholders, while also serving as a reference for future research on ESG and firm value.

This study aims to analyze implementation of digital advertising licensing in Yogyakarta City based on Regional Regulation Number 6 of 2022 and to identify challenges faced in the process. Research employs a normative juridical approach with qualitative methods. Legislative approach examines regulations such as the 1945 Constitution, Law No. 1 of 2024 on Electronic Information and Transactions, Regional Regulation No. 6 of 2022, while the conceptual approach analyzes authority, supervision, legal compliance. Bahan hukum were collected through interviews, observations, document studies, analyzed qualitatively via bahan hukum reduction, narrative presentation, conclusion drawing. The findings indicate digital advertising licensing in Yogyakarta City has a robust legal foundation, but implementation is hindered by low compliance among business actors (31.9% of digital advertisements were unlicensed in 2024), complex procedures, and inadequate coordination among agencies such as DPMPTSP, BPKAD, and Satpol PP. Key challenges include unclear technical regulations, overlapping authorities, limited monitoring technology, and low legal awareness among business actors due to high licensing costs. Study recommends revising Regional Regulation, digitizing licensing system through OSS, strengthening inter-agency coordination, conducting socialization programs to enhance compliance, thereby supporting orderliness, city aesthetics, increased local revenue, legal certainty. These measures can strengthen Yogyakarta’s efficient and harmonious digital advertising governance.

This qualitative research investigates the critical factors inhibiting ship arrival efficiency and their impact on shipping agency performance at PT. Berkah Tata Baruna Banten Branch. Through comprehensive interviews with maritime professionals, port operators, and agency management, the study examines three primary variables: pilot tugboat services, cargo loading-unloading productivity, and document processing efficiency. Utilizing thematic analysis and narrative synthesis, findings reveal significant operational integration challenges that directly affect agency performance metrics. The research demonstrates that synchronized maritime service delivery substantially influences stakeholder satisfaction and business sustainability. Results indicate that technological integration barriers, communication gaps, and human resource development needs constitute primary obstacles to optimal port performance. Beyond identifying constraints, the study highlights how fragmented coordination between service providers creates inefficiencies that extend vessel turnaround times and increase operational costs. Respondents emphasized that transparent communication channels, standardized documentation procedures, and adequate training programs are essential to building resilient port systems. Moreover, the research shows that investment in digital platforms for real-time data sharing could accelerate clearance processes, while workforce development initiatives would ensure higher service reliability. The study contributes theoretically by developing frameworks of integrated maritime service performance and practically by offering policy-oriented recommendations to strengthen agency competitiveness. Overall, the findings provide valuable insights for stakeholders seeking to enhance Indonesia’s maritime logistics capacity, aligning operational improvements with the nation’s broader economic and global shipping ambitions.

This study examines the effectiveness of education and training programs in improving employee performance and identifies the factors influencing training outcomes at the Personnel and Human Resources Development Agency (BKPSDM) of Southwest Papua Province. A qualitative descriptive approach was employed, utilizing interviews, observations, and documentation, with key informants including the Head of BKPSDM. Data were analyzed using the interactive model of Miles et al. (2014), encompassing data condensation, data display, and conclusion drawing. Findings reveal that education and training programs at BKPSDM significantly enhanced employee performance, as evidenced by improved timeliness in task completion, increased knowledge, skills, and expertise, and notable positive changes in employee behavior and attitudes. Training outcomes were also reflected in improved workplace discipline and greater responsibility among civil servants. Evaluation of program effectiveness employed five levels: participant reaction, learning achievement, behavioral change, organizational impact, and cost-effectiveness, all of which indicated favorable results. Factors influencing training effectiveness included the relevance of training materials to employee roles, appropriate scheduling that minimized work disruption, the use of clear and supportive training methods, and the competence of instructors in delivering material effectively. These findings demonstrate that well-planned and well-delivered training programs can strengthen the capacity and professionalism of civil servants, enabling them to better fulfill governmental and developmental responsibilities while supporting overall organizational performance improvement. In addition, the study highlights the importance of continuous monitoring and feedback throughout the training process to ensure sustained improvements in employee performance. It suggests that the involvement of employees in the design and planning stages of training programs can enhance the relevance and applicability of the content, fostering greater engagement and retention of knowledge.

This research examines the impact of Indonesia's sugar import policy during the period 2020–2024 through the case study of Thomas Trikasih Lembong. Employing a qualitative methodology with an instrumental case study approach, the study seeks to capture the complexities of strategic commodity trade policies in Indonesia. The analysis reveals that the issuance of sugar import permits to PT Andalas Putra was conducted in violation of existing legal frameworks, particularly Presidential Regulation No. 48/2013, resulting in state financial losses estimated at Rp 400 billion. These irregularities highlight not only weak adherence to regulatory standards but also minimal coordination among relevant government agencies, reflecting the broader challenge of weak good governance implementation. The distributional consequences of this policy were also significant. While downstream industries benefited from increased sugar availability and lower input costs, domestic sugarcane farmers and the national sugar industry suffered substantial losses. The oversupply condition triggered by import policy mismanagement led to a decline in local sugar prices, producing welfare transfers that disproportionately disadvantaged rural farming communities. These findings underscore the structural vulnerability of agricultural stakeholders when state institutions fail to balance industrial and farming interests in policy formulation. Furthermore, the imposition of a 4.5-year prison sentence on the policymaker involved has sparked discourse on the criminalization of public policy, raising debates over the line between policy failure and corruption in governance. In light of these findings, the study provides several recommendations. These include strengthening inter-agency coordination mechanisms, developing early warning systems to monitor commodity market dynamics, reforming the regulatory framework governing import permits, and designing adaptive policy instruments capable of mitigating welfare risks while optimizing strategic commodity management. Overall, this study contributes to the discourse on governance, accountability, and policy reform in Indonesia’s strategic trade sector, particularly in relation to sugar as a vital commodity.

The use of office stationery (ATK) plays a crucial role in supporting the smooth running of administrative activities within government agencies, particularly within the Financial and Development Supervisory Agency (BPKP). As an agency responsible for supervising and evaluating state financial management, the availability of adequate and timely ATK is a crucial supporting factor in ensuring the efficient and effective operation of BPKP. Unavailability of ATK can hamper administrative processes, while excess stock can lead to budget waste and inefficiency in logistics management. This study aims to implement an inventory control system for ATK use at BPKP using the Min-Max Stock method. This method is used to determine the ideal minimum and maximum limits for ATK inventory, with the aim of minimizing overstock and stockouts. With this approach, agencies can manage ATK procurement more efficiently based on actual needs and existing usage patterns. The results of the study indicate that the application of the Min-Max Stock method provides significant results in inventory management. For the type of ATK in the form of F4 size HVS paper, the minimum and maximum values are set at 12 reams. Meanwhile, for A4-sized HVS paper, the minimum quantity is 72 reams and the maximum is 98 reams. For other types of stationery, such as printer ink, the minimum and maximum quantities are set at 74 and 92 bottles, respectively. For BPKP logo folders, the recommended minimum is 240 sheets and the maximum is 325 sheets. By implementing this method, BPKP can optimally manage stationery inventory, thereby minimizing the risk of stockouts that could disrupt operations and preventing inefficient stockpiling. This approach contributes to more orderly, transparent, and cost-effective logistics governance within the government.

This study examines the effect of liquidity, leverage, cash flow, and managerial agency cost on financial distress among manufacturing companies listed on the Indonesia Stock Exchange. Using multiple linear regression analysis, the results show that liquidity and cash flow have a significant negative effect on financial distress, indicating that firms with higher current ratios and stronger operating cash flows are less likely to experience financial difficulties. In contrast, leverage and managerial agency costs have a significant positive effect, suggesting that excessive debt and inefficient managerial spending increase the likelihood of financial distress. The coefficient of determination (R²) of 0.983 indicates that these four variables explain 98.3% of the variation in financial distress. The findings emphasize the importance of maintaining financial efficiency and controlling agency costs to enhance corporate financial stability.