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Diaspora remittances are a major and relatively stable external financing source for underdeveloped and developing countries, often surpassing aid and foreign direct investment. Drawing on a narrative review of recent empirical studies, meta-analyses, and country cases, this paper examines how remittances contribute to sustainable finance by affecting economic growth, poverty and inequality, financial inclusion, and environmental outcomes. The evidence shows that remittances generally reduce poverty and enhance financial inclusion, while their growth and environmental impacts are heterogeneous and depend on factors such as financial development, human capital, and institutional quality. The paper argues that targeted policies lowering transaction costs, strengthening and digitizing financial systems, and designing instruments to channel remittances into productive and green investments are essential to fully integrating remittances into national sustainable finance and development strategies.

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 analyzes the influence of Green Accounting, Environmental Performance, and Corporate Governance on the Quality of Sustainability Reports in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Report quality is measured by the completeness and transparency of disclosures based on GRI Standards. A quantitative method is employed, using a purposive sample of manufacturing firms from the 2020- 2023 period. Data is analyzed using multiple regression analysis. Green Accounting is proxied by environmental costs, Environmental Performance by PROPER ratings, Corporate Governance by the proportion of independent commissioners and institutional ownership, while report quality is measured through content analysis. The hypothesized results indicate that all three independent variables are expected to have a significant positive effect on Sustainability Report Quality. The implementation of green accounting, good environmental performance, and strong governance are predicted to enhance the quality of sustainability disclosures. This research contributes to environmental accounting literature and offers practical implications for regulators, investors, and corporate management in the context of ESG (Environmental, Social, and Governance) reporting.

This research is motivated by the negative impacts of production activities at a manufacturing company engaged in rubber processing, specifically at PTPN VII Unit Pematang Kiwah Natar, South Lampung. The factory's operations directly impact the environment, generating noise pollution, air pollution, unpleasant odors, and liquid waste. This situation requires the company to implement Environmental Management Accounting (EMA) to balance business sustainability with social and environmental responsibility. This is in line with Law No. 40 of 2007 concerning Limited Liability Companies and PSAK 1 of 2021. The main objective of the study was to evaluate the suitability of the implementation of environmental management accounting at PTPN VII Uni ;t Pematang Kiwah Natar, South Lampung, based on the International Guidance Document IFAC 2005 and PSAK 1 of 2021. This study used a qualitative descriptive method. Primary and secondary data were collected through interviews, observation, and documentation. The research results show that the company has implemented environmental management accounting using PSAK 1 of 2021, where the company has fulfilled the identification, presentation, measurement, recognition, and disclosure stages using the 2022 sustainability report and the 2022 financial statements of PTPN VII. Furthermore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has classified environmental costs by allocating environmental costs based on the International Guidance Document IFAC 2005 and Ikhsan (2008). Therefore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has demonstrated its commitment to environmental regulatory compliance.

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 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 activity aims to analyze the effectiveness of waste management in optimizing production costs in the Giriloyo Batik industry, located in Yogyakarta, Indonesia. As a center for traditional batik production, Giriloyo faces environmental challenges due to the liquid waste generated from the dyeing process. This community service activity introduced hybrid constructed wetland technology as an environmentally friendly and cost-effective solution. Methods used included field observations, interviews with local artisans, and a comparative cost analysis before and after system implementation. The results showed a 30% reduction in monthly waste management costs and a significant improvement in wastewater quality, in accordance with environmental standards. Furthermore, this program increased community awareness and participation in sustainable production practices. Effective waste management not only reduces operational costs but also strengthens the long-term environmental responsibility of the small-scale batik industry. By integrating technology with community involvement, the program provides a sustainable model for waste management in similar artisanal sectors, contributing to both economic and environmental benefits.

This research aims to examine the impact of integrating cleaner production practices with green supply chain technologies as a comprehensive approach to achieving environmental sustainability. The study highlights that cleaner production and green supply chain management represent advanced, innovative strategies that have emerged as a response to the growing environmental challenges caused by the rapid expansion and diversification of industrial activities. These technologies are not only environmentally oriented but also carry significant economic implications for organizations. The findings emphasize that adopting cleaner production involves minimizing waste generation, improving production efficiency, and ensuring that processes are designed to have minimal adverse effects on the environment. On the other hand, green supply chain technologies focus on integrating environmental thinking into every stage of the supply chain—ranging from product design, material sourcing, and manufacturing processes to logistics, product delivery, and end-of-life management. The study concludes that the synergy between these two approaches provides multiple benefits. From an environmental perspective, they contribute to reducing carbon emissions, particularly from fuel-powered machinery and transportation systems. They also promote the rational use of resources, including energy, water, and raw materials, thereby helping to preserve natural resources for future generations. From an economic perspective, their implementation leads to reduced operational costs by enhancing efficiency, decreasing waste disposal expenses, and optimizing resource usage. Furthermore, the integration of cleaner production and green supply chain technologies supports compliance with environmental regulations and enhances the corporate image of economic units, enabling them to gain competitive advantages in increasingly eco-conscious markets. Overall, the research affirms that these practices are essential tools for confronting and mitigating the environmental pollution challenges of modern industries, while simultaneously fostering sustainable economic growth and long-term environmental protection.

This study explores the concept and practical implementation of halal production in Micro, Small, and Medium Enterprises (MSMEs) through the lens of Islamic economics. Employing a qualitative literature review approach, it synthesizes findings from previous studies on Islamic production theory, halal assurance systems, and the economic role of MSMEs in Indonesia. The analysis reveals that halal production encompasses not only compliance with Islamic jurisprudence but also ethical, environmental, and social dimensions, emphasizing justice, transparency, and sustainability in business operations. For MSMEs, adopting halal production practices can strengthen consumer confidence, improve competitiveness in both domestic and global markets, and contribute to national economic resilience. Nonetheless, challenges persist, including a limited understanding of halal standards among entrepreneurs, high certification costs, and inadequate access to institutional and governmental support. Addressing these issues requires an integrated strategy involving collaboration among policymakers, halal certification authorities, and MSME actors. This study concludes that empowering MSMEs through education, digital innovation, and regulatory reinforcement is vital to achieving a sustainable and inclusive halal economy aligned with the principles of Islamic ethics.

This research investigates the integration of renewable energy systems within coastal conservation areas through public-private partnership (PPP) frameworks to achieve dual objectives of environmental sustainability and economic development. The study addresses the critical challenge of balancing energy infrastructure development with ecological preservation in sensitive coastal ecosystems, where biodiversity and community livelihoods are often at risk due to increasing industrial and urban pressures. A mixed-methods approach is employed, combining case study analysis, stakeholder interviews, and economic modeling, to generate a comprehensive perspective on the opportunities and constraints of renewable energy deployment in these regions. Case studies highlight successful international practices of PPPs that have facilitated renewable energy projects while safeguarding marine and coastal ecosystems. Stakeholder interviews with government agencies, local communities, and private sector representatives reveal the importance of transparent governance, shared responsibility, and inclusive participation in ensuring long-term project sustainability. Economic modeling further demonstrates that well-structured PPP models can reduce implementation costs by 30–40% while adhering to biodiversity conservation standards and regulatory frameworks. Findings underscore that renewable energy projects, when embedded within collaborative governance structures, not only contribute to reducing carbon emissions but also create employment opportunities, stimulate local economies, and enhance community resilience. This study contributes to the sustainable development literature by providing an actionable framework for integrating renewable energy infrastructure in environmentally sensitive areas through PPPs. The proposed framework emphasizes adaptive policy design, capacity building, and equitable benefit-sharing, offering practical insights for policymakers, practitioners, and researchers seeking to reconcile energy needs with ecological protection in coastal regions.

This study aims to analyze the influence of capital structure, liquidity, sales growth, and green accounting, assessed through environmental performance and environmental costs, on the profitability of companies. The research focuses on the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, which represents one of the most dynamic and environmentally impactful industries in Indonesia. The sample consists of 30 companies selected using a purposive sampling technique based on predetermined criteria, ensuring the representativeness and relevance of the data analyzed. The study employs multiple linear regression analysis using SPSS version 22.0 to test the hypotheses and measure the extent to which the independent variables contribute to profitability as the dependent variable. The findings reveal that liquidity and sales growth exert a positive and significant influence on profitability, indicating that firms with higher liquidity levels and stronger sales growth are better positioned to enhance their financial performance. In contrast, capital structure demonstrates a negative and significant effect, suggesting that higher levels of debt reduce profitability due to increased financial burdens. Similarly, green accounting, when assessed through environmental performance, also shows a negative and significant impact, implying that companies focusing on environmental initiatives may face higher costs that suppress short-term profitability. However, green accounting as measured by environmental costs does not show any significant effect on profitability, highlighting that disclosure or allocation of environmental costs alone may not directly translate into financial outcomes. Overall, the study concludes that capital structure, liquidity, sales growth, and green accounting—when measured through both environmental performance and costs—jointly influence the profitability of food and beverage companies on the IDX during the observed period.

This community service activity was carried out in Dahu Village, Pandeglang Regency, with the main objective of introducing and implementing biopore infiltration hole technology as a simple and environmentally friendly solution to address waterlogging and organic waste management. Biopores are small-diameter vertical holes dug into the ground and then filled with organic waste, such as dry leaves, vegetable scraps, or food scraps. This organic waste will naturally decompose through a decomposition process, producing compost that is useful for fertilizing the soil. Furthermore, the presence of biopore holes can improve the groundwater absorption capacity, thereby reducing the risk of waterlogging and minor flooding around residential areas. During the implementation, we as students not only provided theoretical explanations through socialization sessions but also actively participated directly in the field. Together with residents, we practiced making biopore holes, starting from the stages of preparing tools and materials, the process of drilling the soil, and filling the holes with organic waste. This practical activity was designed to help the community understand the steps for making biopores independently and utilizing them sustainably. The results of the activity showed an increase in community understanding and awareness of the importance of easy, affordable, and beneficial waste management. The community is beginning to realize that waste processing does not always require large costs or complicated technology. Biopore holes have been proven effective in accelerating rainwater absorption, reducing household waste volume, and improving soil fertility. Beyond the environmental impact, this activity also strengthens relationships between students and villagers through the collaboration established during the biopore construction process. Thus, this program is expected to be the first step towards a cleaner, healthier, and more sustainable village.

This study examines how Environmental, Social, and Governance (ESG) performance influences financial distress, incorporating cost of debt as a moderating variable. Financial distress is proxied by the Interest Coverage Ratio (ICR), reflecting a firm’s capacity to satisfy interest payments. The empirical sample consists of 655 firm-year observations of non-financial companies listed on the Indonesia Stock Exchange from 2014 to 2023. Panel regression with fixed effects and heteroskedasticity-consistent estimation (Panel EGLS with cross-section weights) is employed to analyze the data. Results indicate that ESG performance exerts a positive and statistically significant effect on ICR (β = 0.1189; p < 0.01), implying that firms with robust ESG practices are better able to service their debt and thus face lower financial distress. Additionally, the interaction term between ESG and cost of debt yields a negative and significant coefficient (β = −0.9714; p < 0.05), suggesting that elevated financing costs attenuate the beneficial impact of ESG on financial resilience. These findings are consistent with stakeholder theory, which advocates that proactive engagement with stakeholders enhances corporate stability, and trade-off theory, which underscores the necessity of balancing debt advantages against financial risk. This research contributes to the literature by demonstrating the conditional effect of cost of debt on the ESG–financial distress nexus. From a managerial perspective, the study underscores the importance of integrating ESG initiatives with cost-efficient funding strategies to mitigate financial distress risk and foster sustainable, long-term value creation.

The purpose of this research is to analyze the relationship between financial performance, green accounting, and capital structure. The research covered 72 food and drink producers that were listed on the BEI in the years 2019–2022. Twenty businesses were chosen through a purposeful sampling process. Multiple linear regression analysis of secondary data is performed in SPSS 26. According to research, green accounting helps companies improve their financial performance by financing large environmental costs. Financial performance is impacted by capital structure, which in turn increases profits and debt levels. Revenue growth, however, has no bearing on bottom-line results

This study examines the role of environmental cost management in improving operational efficiency in manufacturing companies. Using a descriptive qualitative approach through a case study in Indonesia, the findings show that effective environmental cost management reduces waste and enhances production efficiency. Separate reporting of environmental costs also improves transparency and accountability.

Climate change and environmental degradation have negatively impacted mankind's sustainable development. The concept of green entrepreneurship has gradually been accepted by society, including ecoprint batik. Through the application of zero waste, ecoprint batik production offers a strategy that is in line with the principles of green entrepreneurship. This study aims to analyze the application of zero waste to the efficiency of eco-print batik production in the context of green entrepreneurship. The method used in this study is a qualitative approach with secondary data collection on batik business actors in Sragen. The data obtained were then analyzed using descriptive analysis to identify the analysis of the application of zero waste in batik innovation towards green entrepreneurship efforts. The results of the study indicate that the application of zero waste in eco-print batik production has a significant impact on production efficiency, especially in reducing waste and optimizing the use of raw materials. However, there are several obstacles such as higher production costs, limited supply of natural raw materials, and low consumer awareness of the added value of zero waste-based batik. Policy support and incentive programs from the Government are also very important to encourage the sustainability of eco-print batik businesses based on green entrepreneurship.

This study aimed to evaluate the implementation of green accounting at Polrestabes Palembang and its impact on sustainable environmental management. A descriptive qualitative approach was employed, utilizing observation, interviews, and documentation for data collection. The findings revealed that green accounting practices at Polrestabes Palembang were not yet fully integrated into the institution’s financial accounting system. Environmental costs were still recorded under general operational expenses without specific classifications, and there was no systematic measurement or disclosure in accordance with environmental accounting principles. However, several positive initiatives existed, such as energy efficiency, greening efforts, waste management, and food security programs. The study recommends strengthening environmental cost recording systems, integrating data across departments, and providing training to enhance understanding of green accounting. Effective implementation of green accounting is expected to improve transparency, accountability, and institutional legitimacy in supporting sustainable development.

This study investigates the effect of environmental costs on the level of environmental information transparency in manufacturing companies in the basic materials subsector, while providing empirical evidence regarding the relationship. Environmental costs are calculated through the ratio of corporate social responsibility (CSR) burden to the organization's net profit. Meanwhile, the company's environmental performance is evaluated using the PROPER rating on an ordinal scale. The level of environmental coverage is measured comprehensively through the Clarkson index which covers various dimensions of existing reporting. A quantitative approach with multiple linear regression analysis is applied to test the relationship between variables. In selecting the sample, a purposive sampling technique was used by considering the completeness of the data and certain sector criteria, resulting in 35 companies as the final sample that met the analysis requirements. The results of the study revealed that an increase in environmental costs is directly proportional to a significant increase in environmental coverage. This indicates that company investment in environmental programs encourages more transparent reporting practices. In addition, environmental performance as reflected in the PROPER rating is also proven to have a positive and significant effect on the extent of environmental coverage.

This study explores the transformative potential of sustainable business models (SBMs) in driving social and environmental value creation across industries. Employing a mixed-method approach, the research integrates qualitative interviews with 30 key informants and quantitative analysis of industry-specific data to provide comprehensive insights. The findings reveal that implementing SBMs leads to significant reductions in carbon emissions, improved resource efficiency, and enhanced stakeholder engagement. Key enablers include the adoption of circular economy principles and collaborative stakeholder strategies, while challenges such as regulatory inconsistencies and high initial investment costs persist. The results align with theoretical frameworks like the Triple Bottom Line and Resource-Based View, emphasizing the need for balanced economic, social, and environmental outcomes. This study concludes by offering actionable recommendations for policymakers and business leaders, including fostering inclusivity, enhancing policy clarity, and promoting innovation to overcome barriers. The findings contribute to advancing knowledge on sustainable practices and supporting global sustainability initiatives.

This study aims to provide empirical evidence of the influence of state capital participation, company size, environmental costs, and company ownership structure on the financial performance of state-owned enterprises. This test uses a statistical tool, namely IBM SPSS version 25. The population in this study were all state-owned companies or BUMN, namely 113 companies and the sample selection used the purposive sampling method so that 31 companies were selected. The analysis methods used were descriptive statistical analysis, classical assumption test, multiple linear regression analysis, coefficient of determination, F test, and t test. The coefficient of determination of 0.58 indicates the ability of the independent variable to explain the dependent variable by 58%.