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This study was conducted on banks sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 with the aim of testing and determining the effect of Good Corporate Governance Mechanisms (board of commissioners, board of directors, audit committee, institutional ownership) and Company Size on Financial Performance. The sampling technique used is the purposive sampling method where there are 26 companies x 5 years = 130. The analysis method used in this study is multiple linear regression analysis. Then the determination coefficient analysis is also used to see the magnitude of the variable contribution. Based on the results of the determination coefficient research in this study, it shows that the board of commissioners obtained a value of 0.046 <0.05, the board of directors 0.000 <0.05, institutional ownership 0.000 <0.05, and company size 0.003 <0.05, this shows that the board of commissioners, board of directors, institutional ownership and company size have an effect on financial performance. While the audit committee does not affect financial performance because its value is 0.942> 0.05.

This study aims to find out and prove the influence of Good Corporate Governance, Gender Diversity, and Age diversity on financial performance in infrastructure sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The companies that became the population in this study were 69 companies by eliminating as many as 23 companies. The analysis methods used in this study are classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSSV26 For Windows software as a tool. The results of this study stated that the audit committee, institutional ownership, gender diversity of the board of commissioners, age diversity of the board of commissioners had no effect on financial performance. Gender diversity of the board of directors and gender diversity of the board of directors have an impact on financial performance.

Pay close attention to financial performance. An organization's success is shown by its consistent improvement in financial performance compared to the prior period. Audit quality, independence of auditors, Good Corporate Governance (GCG) implementation, regulatory compliance, and the organization's board of directors and supervisory board all have an impact on financial performance. The objective of this research is to corroborate and analyze prior studies that have focused on Islamic audit quality, Islamic audit independence, Islamic audit boards and supervisory boards, sharia compliance, good corporate governance (gcg), and auditor independence as they pertain to Islamic banking's financial performance. Using data gathered from articles published in national journals to back up claims, this study integrates qualitative methodologies with a literature review approach. The researcher procured ten samples of sinta indexed and non-indexed publications from Google Scholar. The study's findings suggest that financial performance is influenced by factors such as the quality of sharia audits, the independence of auditors, the degree of sharia compliance, the application of good corporate governance (gcg), and the board of directors and supervisory board. The researcher is optimistic that future studies will investigate the elements impacting financial success in more depth.

Local food-based Entrepreneurship Training will be one of the important things for the community in utilizing products. However, there are several major problems in the Production sector such as the continuity of local food products not being available at all times because the community does not utilize raw products to be processed into new products that have added value. In addition, there are problems in the managerial and marketing fields. The problems in the managerial field are lack of planning, organization, lack of organization, lack of directors in the division of work in groups and lack of supervision. In the marketing field, there are still problems in promoting and selling products where in addition the products have not been accepted by the Community. The method of implementing Community Service activities from the UNIMOR Research and Community Service Institute (LPPM) provides solutions in answering the problems that exist in the Kasih Setia Women Farmers group. The method of implementing the activities in question is by identifying problems using the Participatory Rural Appraisal (PRA) model. The results achieved are that Farmers gain Knowledge in the Empowerment Program through Entrepreneurship Training activities by changing Purple Sweet Potato and Yellow Pumpkin materials into pumpkin sticks and purple sweet potato sticks so that they have added value to the product. There are several suggestions that need to be considered in empowering the Kasih Setia Farmer group, namely that Farmer Empowerment activities must continue to be encouraged in other villages or in the village with an empowerment model in the form of other processed foods to increase farmers' knowledge in processing local products into new products so that the added value of the product becomes higher to penetrate the market.    

This study aims to analyze the effect of gross profit on the prediction of operating cash flow at PT. Unilever Indonesia. Gross profit is calculated as the difference between revenue and cost of goods sold, including cash and credit sales, indicating the potential cash inflows expected from customers in the future. The study uses a quantitative method with secondary data obtained from PT. Unilever Indonesia's official website. The results show gross profit significantly impacts the company's operating cash flow prediction. Over the last five years, PT. Unilever Indonesia’s gross profit has increased by an average of 2% per year since 2019. Meanwhile, operating cash flow, calculated from customer receipts and various operational payments, shows fluctuations, with a 3% increase in 2019 and 2021 but only a 1% increase in 2022-2023. This decrease is due to differences in the payment of remuneration to directors and employees, which affects cash flow. These findings highlight the importance of gross profit in predicting operating cash flow in the future.

This research aims to underscore the significance of women's emotional intelligence in enhancing the effectiveness of the Board of Directors, a crucial component of internal governance, particularly during crises. Despite strides made in recent decades in appointing women to senior roles in government, business, and education, challenges persist in improving women's leadership opportunities, especially in developing countries. The study utilizes statistical methods, including Pearson's correlation, to analyze the relationships between variables within a sample of banks listed on the Iraqi securities market, comparing periods before and during the COVID-19 pandemic (2019 and 2020). The goal is to measure the impact of female emotional intelligence on the Board of Directors' ability to manage crises, focusing on variables such as conservative accounting policies, Board compensation and benefits, meeting frequency, the ratio of external auditor fees to enterprise capital, enterprise capital, share profitability, and the market-to-share profitability ratio. Findings indicate that emotional intelligence (measured by the number of females on the Board) positively influences conservative accounting policies and meeting frequency during crisis periods. Conversely, the pre-crisis period showed a negative relationship, suggesting a proactive and risk-responsive stance by women during crisis. Additionally, the study observed an inverse relationship between crisis periods and both Board compensation and external auditor fee ratios, implying a cost-reduction strategy facilitated by female emotional intelligence. The crisis period also saw an increase in the profitability of individual shares and the market-to-share profitability ratio. The research recommends expanding the study to compare the role of emotional intelligence in Boards between developing and developed economies.

The current research collected and studied the three variables that the previous researches are not gathered together.The research aims to find out the effect of marketing and market knowledge in achieving sustainable marketing performance through stated and procedural knowledge represented by marketing thinking to help reach marketing goals by relying on marketing data and information obtained from the market to provide new capabilities and distinct competitive capabilities. The research was applied to a sample of individuals working in Iraqi industrial companies, including the managers, as well as heads of departments and directors of divisions and units.. The focus was on the General Company for Batteries Manufacturing with its two factories, namely the Babel Factory (1) and the Babel Factory (2). A questionnaire was designed to be consistent with purposes of research and its hypothesis. Questionnaires were distributed (122), and (120) Questionnaires were retrieved from them for statistical analysis, i.e. with rate of (98.3%). The research touched a set of deductions, the most significant of which was that marketing and marketing knowledge helps in achieving sustainable marketing performance by carrying out distinct activities, searching for information and knowledge related to customers and competitors, and surveying the market in the long term, it has become an important element in achieving success for contemporary organizations. The research recommends the need to increase companies' interest in market knowledge, and to take the necessary measures to enable them to benefit from this knowledge in creating marketing human capital capable of raising the efficiency of sustainable marketing performance of these companies in short and long term.  

This study aims to examine the influence of the board of commissioners, board of directors, and internal audit on the company's competitiveness. Where, the company's competitiveness in question is ROA, CAR and BOPO. This study used purposive sampling with a sample size of 15 banking companies listed on the Indonesian Stock Exchange in 2021-2023. The results of this study indicate that the Board of Commissioners does not affect the company's competitiveness with ROA, BOPO and CAR indicators. The board of directors does not affect the company's competitiveness with ROA, BOPO, and CAR indicators. Internal Audit does not affect the company's competitiveness with ROA, BOPO, and CAR indicators. However, the Board of Commissioners, Board of Directors, and Internal Audit affect the company's competitiveness together with the BOPO indicator. This indicates that the Board of Commissioners, Board of Directors, and Internal Audit can increase the company's competitiveness together by streamlining its operational costs and operating income.

The objective of this study is to determine the impact of environmental performance on the sustainability reporting of companies in Indonesia, utilizing the PROPER scale as a measurement tool. This research examines whether there is an improvement in sustainability report disclosures associated with the environmental performance assessed through the PROPER scale. The study involves companies listed on the Indonesia Stock Exchange that have published annual and sustainability reports for five consecutive years. The analytical method employed is WarpPLS, with a total of 85 observations. WarpPLS is used to identify statistical relationships between environmental performance and the intensity of sustainability reporting. The findings indicate that there is an enhancement in sustainability report disclosures when the audit committee and board of directors hold regular meetings. Companies without governance committees tend to focus more on governance improvement rather than on disclosing sustainability reports. Good environmental performance, particularly in companies with specific industry types and the presence of governance committees, enhances sustainability reporting. However, companies with strong environmental performance tend to make the audit committee and board of directors focus on other responsibilities, given that the community already understands that these companies manage their environmental impact well. This study underscores the importance of the Indonesian government's support in encouraging, facilitating, and urging companies to achieve the gold category in the PROPER scale. This not only demonstrates good environmental performance but also enhances sustainability report disclosures. This research implies that good environmental performance should be accompanied by increased transparency in sustainability reporting to truly contribute to sustainable development.    

The objective of this study is to determine the impact of environmental performance on the sustainability reporting of companies in Indonesia, utilizing the PROPER scale as a measurement tool. This research examines whether there is an improvement in sustainability report disclosures associated with the environmental performance assessed through the PROPER scale. The study involves companies listed on the Indonesia Stock Exchange that have published annual and sustainability reports for five consecutive years. The analytical method employed is WarpPLS, with a total of 85 observations. WarpPLS is used to identify statistical relationships between environmental performance and the intensity of sustainability reporting. The findings indicate that there is an enhancement in sustainability report disclosures when the audit committee and board of directors hold regular meetings. Companies without governance committees tend to focus more on governance improvement rather than on disclosing sustainability reports. Good environmental performance, particularly in companies with specific industry types and the presence of governance committees, enhances sustainability reporting. However, companies with strong environmental performance tend to make the audit committee and board of directors focus on other responsibilities, given that the community already understands that these companies manage their environmental impact well. This study underscores the importance of the Indonesian government's support in encouraging, facilitating, and urging companies to achieve the gold category in the PROPER scale. This not only demonstrates good environmental performance but also enhances sustainability report disclosures. This research implies that good environmental performance should be accompanied by increased transparency in sustainability reporting to truly contribute to sustainable development.

The goal of this article is to find the CEO of Iraqi companies that use strategic planning and determine if they are capable of diagnosing the traits of strategic planning systems that improve these companies' capacity to successfully address crisis-related needs. The capacity of the company to successfully react to crisis needs and demands is enhanced by the use of strategic planning, according to a review of data from 64 enterprises utilizing statistical analysis. Furthermore, top and division or unit managers must be involved and committed for strategic planning to be successful. It also has to be planned with an external orientation and get more than just lip service from top and unit or division level managers. In other words, it must concentrate on how well the business responds to the needs of its crisis and it must recognize and take advantage of any future growth crises. Additionally, a CEO must possess a variety of qualities to engage in good strategic planning. Core Competence Knowledge, Skills, and Abilities are especially important for individuals who will be in charge of carrying out the final plan since it must be compatible with the crisis-management and decision-making approaches. The study's findings suggest that managers of Iraqi businesses should think carefully about the value of strategic planning during times of crisis. also Many CEOs lack knowledge, skills, and talents since they did not complete business universities or practical training programs. Managers must attempt to incorporate crisis management into the strategic planning process for their organizations. The conclusion encourages a firm's strategy approach to include crisis management procedures. This contributes to better performance and increased crisis management efficacy. Additionally, the board of directors must rely on advice from experts who can assist them strategize and prepare throughout a crisis, which improves their capacity to handle one effectively. One way to integrate and improve managers' ability to handle crises is to encourage the use of strategic crisis planning.

The defendant Haris Yasin Limpo, who is the Main Director of the Regional Drinking Water Company (PDAM) of Makassar City, together with Irawan Abadi, committed the crime of corruption by distributing bonuses and company bonuses/services based on Ujung Pandang Level II Regional Regulation Number 6 of 1974 from 2017-2019 should be based on Government Regulation Number 54 of 2017 concerning Regional-Owned Enterprises, the Defendant also paid dual-purpose insurance premiums for the positions of Mayor and Deputy Mayor of Makassar in 2016-2018 even though it is in the Minister of Home Affairs Regulation Number 2 of 2007 concerning Organs and Regional Drinking Water Company personnel who must be included are only Directors and Employees. The imposition of Article 3 of the Corruption Law on the defendant is inappropriate as per Corruption Court Decision Number 59/Pid.Sus-Tpk/2023/PN Mks because the defendant does not fulfill the elements of abusing authority. The panel of judges should apply Article 2 paragraph (1) of the Corruption Law because its elements are more appropriate to the actions committed by the Defendant.

This research was conducted on publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The aim of this research is to find out how much Good Corporate Governance and Corporate Social Responsibility, either partially or simultaneously, affect the company value of publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The research methods used in this research are descriptive methods and associative methods.In this research, the unit of analysis is financial report documents and sustainability reports on publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The sample in this research was 7 companies. Random sampling is purposive sampling consideration. The analysis method uses multiple linear regression analysis. Based on the research results, it shows that partially there is no significant influence of Good Corporate Governance sub-variables of the board of commissioners, board of directors and audit committee on company value, and partially there is no significant influence of Corporate Social Responsibility on company value.Simultaneously there is an influence of Good Corporate Governance sub variables of the board of commissioners, board of directors, and audit committee and Corporate Social Responsibility on company value. Based on the R Square value obtained at 0.305 or 30.5%, this means that the Good Corporate Governance variable with the sub-variables of the board of commissioners, board of directors and audit committee and the Corporate Social Responsibility variable contributes to the influence on company value of 30.5%, the remaining 69 .5% is influenced by other variables not involved in this research.

In light of the increasing degree of competition in the international business environment resulting from the technological changes that have occurred recently, which has made companies rely on elements through which they can increase the companies’ capabilities to compete and achieve what they aim for, and for this reason the human element (human capital) was the factor. It is decisive in increasing productivity and companies’ abilities to compete in light of the changing and evolving business environment, as the research showed that there is a major role for human capital in increasing the financial performance of the research sample (Al-Janoob Islamic Bank) and achieving high profit levels as a result of that company’s acquisition of competent and skilled human capital. The research compared two different periods in terms of the company’s management at the levels of executive management and the board of directors, and after the bank applied governance and separated ownership of the institution from management, and competent banking and professional cadres took over the management of that company, which was characterized by efficiency and effectiveness, as the research showed the existence of a close and strong relationship between human capital. Efficiency and financial performance represented by the profitability index, where the level of profits achieved before the change of management was low, while it took an upward trend gradually after the change of management and the application of governance. This confirms the relationship between two variables in achieving what the institution aims to achieve in its current and future strategies.

This research was conducted on publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The aim of this research is to find out how much Good Corporate Governance and Corporate Social Responsibility, either partially or simultaneously, affect the company value of publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The research methods used in this research are descriptive methods and associative methods.In this research, the unit of analysis is financial report documents and sustainability reports on publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The sample in this research was 7 companies. Random sampling is purposive sampling consideration. The analysis method uses multiple linear regression analysis. Based on the research results, it shows that partially there is no significant influence of Good Corporate Governance sub-variables of the board of commissioners, board of directors and audit committee on company value, and partially there is no significant influence of Corporate Social Responsibility on company value.Simultaneously there is an influence of Good Corporate Governance sub variables of the board of commissioners, board of directors, and audit committee and Corporate Social Responsibility on company value. Based on the R Square value obtained at 0.305 or 30.5%, this means that the Good Corporate Governance variable with the sub-variables of the board of commissioners, board of directors and audit committee and the Corporate Social Responsibility variable contributes to the influence on company value of 30.5%, the remaining 69 .5% is influenced by other variables not involved in this research.

Cash is an asset that has an important component in company operations. Petty cash has a high level of vulnerability to theft and misuse. Controlling petty cash management is one of the things that can help a company achieve success. An internal control system for cash that is carried out optimally can have a positive impact on the continuity of company operations. On the other hand, if the implementation of internal control over petty cash is less than optimal, it can increase the possibility of fraud and asset theft. In this research, researchers used descriptive qualitative methods. Having a good internal control system in a company can help the company to manage company finances efficiently regarding petty cash expenditures. The results of the research reveal that the internal control of petty cash at PT Bank Syariah Indonesia has been running well and in accordance with the procedures set by the board of directors

Criminal acts in the banking sector are defined as all types of unlawful acts related to activities in carrying out bank business activities and intersect with the provisions of laws and regulations containing special criminal law and general criminal law. The purpose of this study is to determine the Accountability for Banking Crimes from the Perspective of Criminal Law and Banking Law. Using the Normative Juridical method.The practice or mode of violation of the bank procedure system carried out by bank employees and resulting in banking crimes is carried out with the following characteristics: Banking crimes are always followed by violations of the bank procedure system.In the event of a violation of the bank procedure system and resulting in a crime in the banking sector, the bank as a corporation cannot be held criminally responsible for the crime committed by bank employees because of banking laws and regulations, especially Article 49 of Law No. 10 of 1998 limits the perpetrators to individuals only, namely Directors, Commissioners or Bank Employees. In the event that the impact of the act is detrimental to the bank's customers concerned, then the responsibility that can be demanded of the bank as a corporation is civil responsibility.

Students' personal and character development relies heavily on education. An important aspect of education is the development of self-control, which is the foundation for a child's ability to control their emotions, behave appropriately, and make educated decisions. Students' academic and social success are significantly impacted by self-control, which is a key indicator of long-term success. The point of this exploration is to figure out how the impact of Islamic strict training instructors at SD Negeri 1 Tanah Luas has on understudies' discretion. The objects of this examination are: understudies of SD Negeri 1 Tanah Luas. The supporting hypothesis utilized for restraint is the hypothesis of M. Nur Ghufron and Rini Risnawita S, in their book Mental Hypotheses, Cet. The 3rd. This exploration is subjective examination with a distinct methodology, the examination information sources comprise of essential information sources (school head, class educator, PAI instructor and most significant level understudies at SD Negeri 1 Tanah Luas) and optional information sources (writing). Information assortment through perception, meetings and documentation. Information from research interviews were examined utilizing information examination procedures which were brought out through information decrease, information show and afterward reaching determinations. The aftereffects of the exploration reason that: (1) the job of Islamic Strict Training educators in expanding understudies' poise at SD Negeri 1 Tanah Luas is partitioned into a few structures: (a) Conduct Control (b) Mental Control (c) Decisional Control, which is then expressed in This job is exemplified by strict exercises, for example, congregational supplications and Al-Qur'an tadarus, religions, and other strict exercises which are regularly done by all understudies, educators and instruction staff and are planned by plan (2) Supporting variables for Primary School Islamic Strict Schooling Educators Negeri 1 Tanah Luas in its endeavors to build understudies' restraint incorporates support from school directors, staff and representatives, guardians, as well as joint effort between Islamic Strict Schooling instructors and other grade school teachers. One nation has a huge area. The purpose of this study is to provide readers with an understanding of the significance of strict Islamic education in developing students' self-control and preventing students' ethical losses, as well as providing educators with a perspective for teaching and gaining experience.

This research aims to examine the effect of sharia supervisory board, board of commissioners, and board of directors on Islamic Social Reporting disclosures. The kind of quantitative research using secondary data exists annual report. The research sample of 12 sharia commercial banks in Indonesia was determined by purposive sampling technique with an observation period from 2018 to 2022. The analytical of research using multiple linear regression with the help of SPSS software. The result of research shows that board of commissioners and board of directors does have significant effects on Islamic Social Reporting disclosures. However, the sharia supervisory board does not have insignificant effect on Islamic Social Reporting disclosures.    

A keyelement in the growth of teaching as a professionis teacher competency. A teacher needs to be proficient in a variety of behaviors, knowledge, and abilities in order to accomplish their professional tasks, which are demonstrated in their performance. When it comes to designing learning activities that will provide the best learning out comes, pedagogical expertise is the most important factor to take in to account. In actuality, though, there are still educators who lack pedagogical competency. The purpose of this study is to evaluate the Islamic Education (PAI) teachers' pedagogical proficiency in PAI learning activities at Bakong PittayaSchool in Pattani, Thailand. To comprehend the elements influencing the level of pedagogical competenceof PAI instructors at Bakong Pittaya School in Pattani, Thailand, as well as the characteristics of teacher competence in Thailand. This study takes a descriptive approach while using a qualitative research methodology. Data collection techniques, content analysis, interviews, and observation are all part of qualitative research. This study is being conducted at Bakong Pittaya School in Pattani, Thailand. According to the author's discussions with Islamic Education instructors and the school director, the pedagogical ability of PAI teachers at Bakong Pittaya School in Pattani, Thailand, is deemed good. Three components make up the pedagogical competency of PAI teachers: creating learning implementation plans (RPPs), carrying out learning, and conducting assessments. Teacher competency in Thailand is regulated by a teacher constitution that out lines the abilities or competencies a teacher must have, referred to as the teacher standards. Factors affecting the quality of pedagogical competence of PAI teachers in Thailand include internal factors such as efforts and initiatives from the PAI teachers themselves to develop knowledge in their field. Lack of discipline and responsibility among teachers pose a significant challenge for schools in Thailand in improving teacher competence. External factors include the school's support in providing learning facilities. Supporting factors involveactive participation from parents, community associations, teacher representatives, student representatives, directors, and principals, as well as academic experts/advisors, all of whom are part of the school committee. Keywords: , ,