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Given the important objectives that banks strive to achieve through financial stability and their role in ensuring its continuity and ability to face various economic challenges, many have expanded their policies beyond their traditional functions by adopting a range of additional practices and activities that contribute to strengthening their developmental role in society. Among the most prominent of these practices are corporate social responsibility (CSR) activities, which have become a crucial aspect of the work of contemporary financial institutions. In this context, this research highlights CSR practices in banks. It relied on a sample of nine Iraqi banks listed on the Iraq Stock Exchange, which are characterized by their continued banking operations and regular publication of their annual financial reports. The research period was set from 2014 to 2023, and included a set of statistical tests that incorporated a number of financial determinants as control variables to determine their contribution to enhancing the impact of CSR when included alongside it, and to define the nature of the relationship between the research variables. We have reached a number of conclusions, most notably that when regulatory variables are included in the analysis model, this effect becomes statistically insignificant, which indicates that banks’ interest in internal financial factors still outweighs their interest in social aspects.

This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. As CSR practices increasingly shape stakeholder expectations, questions arise as to whether such disclosures genuinely reflect ethical corporate behavior or are strategically employed to legitimize tax planning. In addition to CSR disclosure, political connection is examined as an external institutional factor that may influence firms’ tax behavior by reducing regulatory scrutiny and enforcement risk. CSR disclosure is measured using the Global Reporting Initiative (GRI) index, while tax avoidance is proxied by the Effective Tax Rate (ETR). Additionally, political connection is identified based on the presence of politically affiliated individuals in the firms’ board list. This study adopts a quantitative approach employing panel data linear regression analysis. The research population consists of mining companies consistently listed on the IDX during the observation period, with samples selected through purposive sampling, having 41 mining companies in total. This study aiming to contribute to academic discourse and practical implications for policymakers, investors, and regulators. The findings found that there are no significant effect between CSR disclosure and political connection on tax avoidance. The results of this study concluded that there are many factors both from internal and external that could affect tax avoidance activity in Indonesia’s mining companies yet was not covered in this study.

This research aims to analyze the role and impact of PT Batujaya Bersama Sejahtera (PT BBS) on the socio-economic conditions of the community in Walandano Village, Balaesang Tanjung District. The background of this study is driven by the massive expansion of the mining industry in Central Sulawesi, which triggers a structural shift from traditional agriculture to an industrial economy. This study employs a qualitative method with data collection techniques including in-depth interviews, observation, and documentation. The findings indicate that PT BBS plays a significant role in local economic development by providing employment opportunities, increasing household income, and improving public infrastructure such as roads and jetties. However, the study also identifies social disruptions, including public protests regarding land issues and environmental concerns like dust and noise pollution. The implications of this research suggest that the company must strengthen its Corporate Social Responsibility (CSR) programs by focusing on sustainable community empowerment and more transparent communication to mitigate social risks. These findings contribute to the literature on regional economic development and social change in coastal mining areas.

This study aims to analyze and provide empirical evidence on the influence of financial performance on corporate social responsibility (CSR) in healthcare companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. This quantitative research employs a descriptive explanatory causality approach to examine the relationships between variables. The sample consists of 19 companies selected through purposive sampling, resulting in 95 observations. Data were analyzed using multiple linear regression. Classical assumption tests indicate that the data are normally distributed, while initial autocorrelation issues were addressed using the Cochran Orcutt approach, after which no violations of autocorrelation, multicollinearity, or heteroscedasticity were detected. The results show that return on assets (ROA), current ratio (CR), and net profit margin (NPM) simultaneously influence CSR. Partially, ROA has a negative and significant effect, while CR and NPM have positive and significant effects on CSR. This study contributes to legitimacy theory by providing empirical evidence of the role of financial performance in CSR disclosure within the Indonesian healthcare sector, while the negative effect of ROA offers additional insight into going concern theory. Practically, companies are advised to maintain liquidity levels between 150%-300% and optimize profit margins to support CSR strategies, while investors may use financial ratios as indicators to predict CSR performance.

This study aims to analyze the implementation of Islamic marketing and digital-based Corporate Social Responsibility (CSR) at Pegadaian Syariah Surabaya from the perspective of maqashid sharia and assess how the integration of the two supports the sustainability of the institution and public trust. The background of the study departs from the development of digital technology that requires Islamic financial institutions to maintain transparency, fairness, data security, and sharia compliance in all marketing activities and social programs. The research method uses a descriptive qualitative approach through in-depth interviews, participatory observation, and documentation analysis on digital services and CSR activities of Pegadaian Syariah. The results show that digital Islamic marketing not only functions as a promotional tool, but also as a sharia education medium that upholds the values ​​of shidq, amanah, and maslahah, thereby supporting hifz al-din, hifz al-mal, and hifz al-‘aql. Meanwhile, the implementation of CSR covers the fields of religion, health, education, and empowerment of MSMEs that are in line with the five dimensions of maqashid sharia. The integration of Islamic marketing and CSR creates a strategic synergy that increases public trust, strengthens the institution's legitimacy, and ensures the sustainability of Pegadaian Syariah in the digital era. This research provides theoretical contributions regarding maqasid-based marketing and CSR strategies, as well as practical recommendations for strengthening sharia governance and digital education programs.

This study aims to analyze the influence of Corporate Social Responsibility (CSR) on firm value and examine the role of audit committees and gender diversity as moderating variables in raw materials companies listed on the Indonesia Stock Exchange. Using a quantitative approach with a sample of 58 companies selected through purposive sampling, data were analyzed using descriptive statistics and moderated regression analysis (MRA). The results show that CSR has a positive and significant effect on firm value, indicating that the higher the disclosure and implementation of CSR, the higher the market appreciation of the company. However, audit committees and gender diversity were not proven to be able to moderate the relationship between CSR and firm value. This finding implies that although CSR has been proven effective in increasing firm value through positive investor perceptions, corporate governance mechanisms represented by audit committees and gender diversity have not functioned optimally in strengthening this relationship. Therefore, companies need to consistently improve the quality of CSR implementation and evaluate the effectiveness of the role of audit committees and gender diversity policies so that they are not merely regulatory compliance but actually contribute to overseeing and directing the company's sustainability strategy.  

Corporate Social Responsibility (CSR) in Indonesia has undergone a paradigmatic shift from voluntary philanthropic activities to a legally binding obligation grounded in various statutory regulations, particularly Law Number 40 of 2007 on Limited Liability Companies and Law Number 25 of 2007 on Investment. This study aims to analyze the legal framework governing CSR in Indonesia from a public policy perspective, to evaluate the implementation of CSR by corporations, and to identify normative and empirical constraints that hinder the optimization of CSR as an instrument of sustainable development. The research employs a normative juridical method with statutory, conceptual, case-based, and policy analysis approaches. The findings indicate that CSR regulation remains partial in nature, primarily due to the limitation of mandatory obligations to specific sectors, the absence of clear and enforceable sanctions, and the lack of national standards for reporting and oversight.

This research aims to investigate the impact of Good Corporate Governance (GCG) which are measured by 3 indicators; institutional ownership, managerial ownership, board indeoendence, and Corporate Social Responsibility Disclosure on Tax Avoidance in Multinational Companies on Indonesia. The study used multiple linear regression with periods start from 2022 until 2024. The sample of this study is a multinational companies in Indonesia with the total of 47 samples for 3 years, the criteria of the company can be said multinational companies is if the companies had a entities in more than one country. Tax avoidance is measured using the Cash Effective Tax Rate (CETR), while GCG variables and CSR disclosure are measured based on relevant ownership structures, board composition, and the Global Reporting Initiative (GRI) index. The result shows that Institutional ownership had a significantly negative effect of tax avoidance, while the other three independent variables had no significant power in Tax Avoidance. This study concludes that tax avoidance in multinational companies is a complex phenomenon influenced by various internal and external factors beyond the scope of this research. The findings provide practical implications for regulators and investors and suggest that future research should consider additional variables, longer observation periods, and alternative tax avoidance proxies.

This study examines the integration of Intellectual Property Rights (IPR) into Corporate Social Responsibility (CSR) as a strategic legal instrument to support the development of the creative economy in Indonesia. The creative economy has become one of the main drivers of national economic growth; however, its development is often constrained by weak legal protection of intellectual property, particularly among micro, small, and medium enterprises. This research employs normative legal research using statutory and conceptual approaches. The findings indicate that the integration of IPR into CSR programs plays a significant role in enhancing legal awareness, strengthening protection of creative works, and promoting sustainable economic empowerment for communities. CSR-based IPR protection not only benefits right holders but also contributes to inclusive development and corporate sustainability. Therefore, strengthening CSR policies oriented toward IPR protection is essential to ensure balanced economic growth and legal certainty in the creative economy sector.

Sustainable tourism village development requires effective multi-party collaboration between government, private sector, and communities. This study aims to analyze the implementation of Collaborative Governance in the Bakti BCA Program as a reference for accelerating village tourism in Tuban Regency. The research method used is a qualitative approach with data collection techniques through in-depth interviews, observation, and document analysis at four assisted locations namely Bektiharjo Tourism Village, Kelapa Beach, Geger Tourism Village, and Sowan Beach. The results showed that the Bakti BCA Program has successfully implemented Collaborative Governance principles through inclusive multi-stakeholder involvement, formal and structured collaboration processes, consensus-based decision making, and shared value creation. The program had a significant positive impact with a 428% increase in total tourist visits, 559% growth in MSMEs, and 156% increase in community income during the 2021-2024 period. The collaboration between PT Bank Central Asia Tbk, Tuban Regency Government, and local communities can serve as a reference model for sustainable tourism village development in other regions with strengthening self-reliance strategies for long-term sustainability.

The acceleration of stunting reduction in Ponorogo Regency faces challenges regarding the complexity of the issue and regional fiscal constraints, necessitating strategic cross-sectoral collaboration. This study aims to evaluate the synergy of Bank BCA's Corporate Social Responsibility (CSR) program through the "Bakti BCA" scheme in supporting local government policies related to specific and sensitive nutrition interventions. This research employs a qualitative approach with a case study design. Data collection was conducted through in-depth interviews with key informants from Bank BCA Ponorogo management, Bappeda, the Health Office, and beneficiary families, complemented by participatory observation and a review of the Regional Action Plan (RAD) documents. Data analysis was performed interactively by integrating the Collaborative Governance framework from Ansell and Gash, William N. Dunn's six policy evaluation criteria, and Mark Moore's Public Value concept to analyze the dynamics of cooperation and program performance achievements. The results indicate that the established synergy meets the criteria of appropriateness and effectiveness, where CSR interventions successfully bridged the gap in sanitation services and nutritional fulfillment in stunting locus villages uncovered by the regional budget (APBD). This collaboration proved successful in creating public value in the form of improved physical health status of toddlers, regional budget efficiency, and high community responsiveness. It can be concluded that this strategic partnership effectively accelerates the achievement of stunting reduction targets through equitable resource distribution. This study recommends that private sector engagement be formally integrated from the development planning deliberation (Musrenbang) stage to ensure long-term impact sustainability.

This study examines the relationship between Corporate Social Responsibility (CSR) disclosure and tax avoidance, with CEO Overconfidence considered as a moderating factor. The research focuses on non-cyclical consumer goods companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Using annual and sustainability reports, the analysis employs multiple linear regression and moderated regression analysis (MRA). Robust standard errors based on the Newey-West method are applied to ensure reliable estimation. The results indicate that CSR disclosure does not have a significant direct effect on tax avoidance. However, CEO Overconfidence significantly moderates the relationship between CSR disclosure and tax avoidance, highlighting the role of executive behavioral characteristics in corporate tax decisions. These findings suggest that CSR disclosure alone is insufficient to explain firms’ tax avoidance behavior without considering managerial traits. The study contributes to the literature by integrating behavioral perspectives into tax avoidance research and emphasizing the importance of executive oversight in aligning CSR practices with responsible tax behavior.

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.

Social and environmental responsibility as part of business ethics. Corporate Social Responsibility (CSR) is an important strategy in building and maintaining a company's image in the public eye. This study aims to analyze how the CSR strategy implemented by PT. Kompas Gramedia through the Kampung Koran program maintains the company's image. This study uses a descriptive qualitative approach. Data collection techniques were carried out through in-depth interviews and documentation. The theory used is the CSR strategy from Coombs and Holladay which includes five stages: scanning, conducting, creating, communicating, and evaluating. In addition, the image formation theory from John M. Tiedemann was also used to analyze the process of forming a company's image. The results show that the Kampung Koran Program of PT. Kompas Gramedia demonstrates a planned and participatory CSR strategy. Through scanning and monitoring as well as conducting formative initiatives, the company is able to map community needs and design programs based on local potential. At the create CSR stage, the focus is directed at empowering housewives with skills in processing used newspapers, then strengthened through communicate CSR with communicative narrative techniques that touch public emotions, and is periodically evaluated at the evaluation stage to maintain relevance and sustainability. This process contributes directly to the formation of the company's image. Starting with a creative idea to recycle newspapers, a positive perception emerged that the program brings tangible benefits.

This study aims to determine and analyze the effect of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a moderating variable. This study was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for a five-year period, namely 2020–2024. The study population consisted of 34 mining companies, with the sampling method using purposive sampling, resulting in 33 companies as research samples. The information used was derived from secondary sources, namely annual reports and sustainability reports.  Multiple linear regression and Moderated Regression Analysis (MRA) were used to analyze the data, with the assistance of EViews software. The results showed that Corporate Social Responsibility had a positive and significant effect on Financial Performance. Green Accounting and Intellectual Capital also had a positive and significant effect on Corporate Social Responsibility. Meanwhile, Firm Size had a positive but insignificant effect on Financial Performance. The results of the moderation test indicate that Good Corporate Governance is unable to moderate the influence of CSR, Green Accounting, Intellectual Capital, or Firm Size on Financial Performance. This finding suggests that increasing social responsibility, implementing green accounting, and managing intellectual capital can improve the financial performance of mining companies, but their effectiveness has not been strengthened by corporate governance mechanisms.