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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 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 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 prohibition of marriage based on the babisiak oath in Nagari Lunto, Lembah Segar District, Sawahlunto City, from the perspective of Sadd al-Dzari’ah and the views of Generation Z. The babisiak oath is a traditional vow made by previous ninik mamak (customary elders) declaring that members of the Buo Bungo tribe and the Kutia Anyia Bawah tribe are forbidden to marry, as the elders had sworn a brotherhood bond known as batali budi. This research employs a qualitative field research approach. Data were collected through in-depth interviews with the Head of the Kerapatan Adat Nagari (KAN) of Lunto Village and several Generation Z members residing in the area. The collected data were analyzed using descriptive and qualitative methods. The findings indicate that, from the perspective of Sadd al-Dzari’ah, the marriage prohibition falls into the third category, namely a permissible act that has a strong potential to cause harm. Allowing such marriages could reopen historical conflicts, expose past grievances between the tribes, and potentially lead to social or physical disputes. Furthermore, Generation Z’s perspectives on the prohibition can be classified into three groups: those who remain obedient to the custom, those who hold a moderate stance, and those who tend to reject the prohibition. Despite these differences, most Generation Z respondents acknowledge that the babisiak oath has historical and social value that deserves preservation. However, they also emphasize the need to reinterpret its implementation in the contemporary context to prevent conflicts between customary law, Islamic legal principles, and individual freedom.

Mining companies are increasingly required to demonstrate environmental, social, and governance (ESG) accountability through sustainability reporting (SR). However, empirical evidence regarding the impact of SR on firm value in Indonesia’s mining sector remains inconsistent. This study aims to systematically examine the relationship between sustainability reporting and firm value using legitimacy theory as the conceptual framework. A Systematic Literature Review was conducted following the PRISMA 2020 protocol, employing narrative and thematic synthesis. Peer-reviewed articles published between 2018 and 2025 were retrieved from Google Scholar, Garuda Portal, and SINTA databases using relevant keywords. From 4,260 initial records, 11 studies met the inclusion criteria after screening, deduplication, and quality appraisal using an adapted CASP checklist. The findings reveal three dominant patterns: most studies report a positive effect of SR on firm value through improved transparency, corporate reputation, and investor confidence; several studies find no significant relationship due to short-term investor orientation; while a minority report negative effects associated with low disclosure quality and greenwashing concerns. Furthermore, the effectiveness of SR is influenced by disclosure quality, corporate governance, profitability, and leverage. This study implies that sustainability reporting can enhance firm value when disclosures are credible, consistent, and material, supporting legitimacy theory and encouraging alignment with the GRI 14: Mining Sector 2024 standard.

This community service program was carried out to enhance the technological literacy of residents in Telang Sari Village through the introduction of an automated street lighting system based on sensor technology. The system presented to the community utilizes an Arduino microcontroller integrated with an LDR sensor to detect light intensity and an ultrasonic sensor to identify the presence of nearby objects. With this configuration, the street lights operate automatically: they turn on when the environment becomes dark and an object is detected, and turn off when the surroundings are bright or no activity is detected in the sensing area. The program activities included device installation, technical explanation, and a live demonstration to ensure that residents comprehended its functions and benefits. Additionally, the use of solar panels was introduced as an alternative power source to support sustainable operation without relying on grid electricity. The results of the program showed a positive response from the community, as the system was considered effective in improving nighttime safety, reducing energy consumption, and requiring minimal maintenance. Overall, this activity successfully increased public understanding of automation technology and renewable energy applications suitable for rural community development.

This community service program was carried out to enhance the technological literacy of residents in Telang Sari Village through the introduction of an automated street lighting system based on sensor technology. The system presented to the community utilizes an Arduino microcontroller integrated with an LDR sensor to detect light intensity and an ultrasonic sensor to identify the presence of nearby objects. With this configuration, the street lights operate automatically: they turn on when the environment becomes dark and an object is detected, and turn off when the surroundings are bright or no activity is detected in the sensing area. The program activities included device installation, technical explanation, and a live demonstration to ensure that residents comprehended its functions and benefits. Additionally, the use of solar panels was introduced as an alternative power source to support sustainable operation without relying on grid electricity. The results of the program showed a positive response from the community, as the system was considered effective in improving nighttime safety, reducing energy consumption, and requiring minimal maintenance. Overall, this activity successfully increased public understanding of automation technology and renewable energy applications suitable for rural community development.

This community service activity was conducted at Grind Now Coffee Bar, an MSME in Batam City’s food and beverage sector, to address challenges in managing raw material inventory, which often led to inaccurate stock records, shortages, and overstocking, affecting daily operations and efficiency. The program aimed to improve inventory management by applying the Economic Order Quantity (EOQ) and Reorder Point (ROP) models, providing a systematic and measurable approach to procurement. Activities included detailed observation of operational practices, interviews with staff to understand current challenges, collection of data on raw material usage and purchasing patterns, and the implementation of a website-based inventory control system to streamline record-keeping and monitoring. The results showed that EOQ and ROP models helped determine optimal order quantities and appropriate reorder timing, while the inventory system improved organization, reduced errors, and enabled real-time stock monitoring. Overall, this intervention enhanced decision-making, promoted operational efficiency, and supported the sustainability and competitiveness of Grind Now Coffee Bar.

Organic waste management at Yogyakarta International Airport (YIA) is still not optimal, even though organic waste production averages 1,264 kg per month. This community service activity aims to develop technological innovations through the utilization of eggshell waste and Black Soldier Fly (BSF) maggots into economically valuable pellet feed products. The activity was carried out from October 8 to 15, 2025, involving three workers from the Temporary Processing Site (TPS) of PT Angkasa Pura Indonesia YIA. The implementation methods included an initial survey, education, demonstration of pellet production, and evaluation of participants' skills and product quality. The production process involved drying, grinding the ingredients, mixing the ingredients, molding, and drying the pellets. The results showed that the workers were able to independently carry out the production process and produce pellets with good physical quality. Cost analysis showed that the cost of production was IDR 47,989/kg, with a potential profit margin of 30% and an estimated return on investment within ±7 months. This innovation has proven effective in reducing waste volume, increasing the added value of organic waste, and supporting the principles of zero waste and circular economy in the airport area. This program has the potential to be further developed as a model for sustainable organic waste management.

This study analyzes the implementation of ESG (Environmental, Social, and Governance) reporting on the firm value of PT Indofood Sukses Makmur Tbk during the 2020-2024 period. The main issues examined are how ESG reporting is implemented and the extent of its influence on firm value, as well as which ESG component has the most significant impact. The research method employs a quantitative approach with a causal comparative design, utilizing secondary data sourced from annual reports, sustainability reports, and market data over five years. Firm value is proxied using Tobin's Q ratio, while the level of ESG disclosure is measured based on the GRI Standards framework. Data analysis techniques use multiple linear regression by incorporating control variables including firm size, profitability (ROA), and leverage to enhance result validity. The research findings indicate that ESG reporting has a positive and significant effect on firm value with a coefficient of β = 0.018 and p < 0.001, with a model predictive capability (R²) of 87.3%. Indofood's ESG Score experienced substantial improvement from 56.3% in 2020 to 78.9% in 2024, accompanied by an increase in Tobin's Q from 0.982 to 1.523. Component-wise analysis reveals that the Social aspect provides the highest impact (β = 0.009), followed by Governance (β = 0.007) and Environmental (β = 0.006). These findings provide empirical support for stakeholder theory and resource-based view in the Indonesian emerging market context.

Sustainability reporting has been increasingly popular in recent years as businesses become more aware of environmental challenges. 96% of the top businesses in the world have implemented sustainability reporting practices, according to a KPMG survey. The effect of sustainability reporting practices on environmental performance is examined in this study. Sustainability reports, the implementation of GRI standards, and external assurance are used to gauge sustainability reporting procedures; firm size is used as a control variable. In this study, 305 observational data from manufacturing firm over a five-year period (2018-2022) were analysed quantitatively using binary logistic regression. The findings indicate that while the use of GRI standards has a positive and significant effect on environmental performance, sustainability reports and external assurance have no significant effect. These findings show that the implementation in GRI standards encourages business commitment to sustainable practices and transparency, both of which have a significant impact on environmental performance. In the meanwhile, external assurance and sustainability reports tend to be mostly symbolic and do not demonstrate a real commitment to environmental improvement. Environmental performance is positively impacted by the control variable, firm size. These findings suggest that a company's environmental performance is correlated with its size. As a control variable, firm size contributes to maintaining and clarifying the relationship between environmental performance and sustainability practices while ensuring objective and valid study findings. This study emphasizes the importance of strengthening the quality of sustainability reporting and expanding the application of external standards and assurance to improve the credibility and accountability of corporate environmental performance in Indonesia.

Increasing competition in the food industry requires companies to not only focus on product innovation and market expansion but also on strengthening internal human resource capabilities through long-term strategies. PT. Surya Pratista Hutama addresses this challenge by implementing a Talent Management Sistem (TMS) designed to identify, develop, and retain high-potential employees (HiPos), while simultaneously ensuring sustainable leadership development and succession planning. This study employed a qualitative case study approach by utilizing observations, in-depth interviews, and a paper review to obtain comprehensive insights into the company’s practices. The findings reveal that the identification of HiPos is carried out through a rigorous and consistent process using the 9-box grid as a key assessment tool. The emphasis on consistency in evaluation highlights the organization’s effort to ensure fairness and accuracy. Employee development is facilitated through multiple strategies, including formal training, mentoring programs, job rotation, and other structured learning initiatives. Retention strategies focus on providing competitive compensation packages, developing financial literacy skills, and fostering a collaborative organizational culture that values employee contributions. The implementation of TMS at PT. Surya Pratista Hutama has shown positive impacts, particularly in reducing employee turnover rates and improving leadership performance. However, the study also identifies several challenges, especially related to the need for clearer procedural guidelines and more specific development strategies to optimize outcomes. Overall, this research demonstrates that a well-structured TMS can serve as an effective mechanism for building sustainable human resource capabilities in highly competitive industries such as food manufacturing.

This study aims to analyze the effect of Corporate Social Responsibility (CSR) implementation on profitability, with the Sustainability Report acting as a moderating variable, at PT Sinergi Gula Nusantara, Ngadirejo Sugar Factory, during the 2019–2023 period. Profitability was measured using Return on Assets (ROA) and Net Profit Margin (NPM), CSR was assessed through the PROPER rating, and the Sustainability Report was evaluated using a disclosure index based on the Global Reporting Initiative (GRI) standards. The research utilized a quantitative descriptive method and Moderated Regression Analysis (MRA) to test the relationships between the variables. The findings revealed that CSR had a positive and significant effect on both ROA and NPM. However, the study found that the Sustainability Report did not moderate the relationship between CSR and ROA, indicating that the sustainability disclosures had no significant impact on improving ROA. In contrast, the Sustainability Report was able to moderate the relationship between CSR and NPM, strengthening the influence of CSR on profitability as measured by NPM. This suggests that sustainability reporting plays a critical role in enhancing the positive effects of CSR on financial performance, particularly in terms of profitability indicators such as NPM. The study provides valuable insights for companies aiming to integrate CSR practices and sustainability reporting to achieve improved financial performance and long-term sustainability.

This study focuses on the production of herbal tea made from avocado leaves (Persea americana Mill.) and explores its potential as a health-promoting beverage. Avocado leaves are known to contain various bioactive compounds, including flavonoids, tannins, and saponins, which have antioxidant, antidiabetic, and antihypertensive properties. The production process involves selecting healthy leaves, washing, drying using a low-temperature oven (50–60°C), and grinding the dried leaves into powder. The final tea product was tested organoleptically to assess its taste, aroma, and color, and phytochemically to confirm the presence of bioactive compounds. The organoleptic test results showed that the tea has an acceptable flavor and aroma, while phytochemical tests confirmed the presence of beneficial compounds. Consumption of avocado leaf tea demonstrates potential as a functional beverage that may contribute to lowering blood pressure and blood sugar levels, as well as providing a calming effect. The findings of this study are expected to serve as a reference for the development of value-added herbal products derived from local raw materials. Such products could support efforts to improve public health and encourage the diversification of functional beverages within the community, providing both health and economic benefits for local populations.

The rise of digital transformation and increasing competition in the Islamic financial sector require microfinance institutions such as KSPPS BMT NU Sejahtera Bumiayu to implement innovative strategies to build competitive advantage. This study aims to analyze the development of innovative services through the Blue Ocean Strategy (BOS) framework, which focuses on value creation and the discovery of untapped market space. A descriptive qualitative method was employed, with data collected through in-depth interviews involving management and active customers. The findings indicate that based on external analysis (PEST and Five Forces) and internal evaluation, the institution holds strong potential to develop service strategies driven by innovation. The application of the ERRC Grid led to several strategic actions, including eliminating administrative fees, simplifying procedures, enhancing service quality and technology, and developing the digital application BMT Mobile. The study concludes that BOS is an effective strategic framework for expanding inclusive, community-based Islamic finance. The results contribute both theoretically and practically to the development of adaptive and competitive Islamic microfinance service models.

This article examines the implementation of Google Sites as a platform for developing a digital magazine by students of MAN 3 Solok. The research aims to describe the design, execution, and evaluation processes of utilizing Google Sites in creating a digital magazine, as well as to identify the challenges and benefits encountered. The method employed involved training and direct mentoring for 20 members of the student council at MAN 3 Solok. The results indicate that 70% of participants successfully accessed the website and created the digital magazine effectively, while 30% faced operational and infrastructure-related technical challenges. The use of Google Sites has proven effective in enhancing digital literacy, creativity, and collaboration among students in creating digital-based school publications. Through this activity, students not only gained technical skills but also developed essential creative thinking, problem-solving, and collaborative abilities in the digital era.

This article examines the implementation of Google Sites as a platform for developing a digital magazine by students of MAN 3 Solok. The research aims to describe the design, execution, and evaluation processes of utilizing Google Sites in creating a digital magazine, as well as to identify the challenges and benefits encountered. The method employed involved training and direct mentoring for 20 members of the student council at MAN 3 Solok. The results indicate that 70% of participants successfully accessed the website and created the digital magazine effectively, while 30% faced operational and infrastructure-related technical challenges. The use of Google Sites has proven effective in enhancing digital literacy, creativity, and collaboration among students in creating digital-based school publications. Through this activity, students not only gained technical skills but also developed essential creative thinking, problem-solving, and collaborative abilities in the digital era.

This study aims to reconstruct the narrative of the establishment and struggle of the Aliansi Dosen ASN Kemdiktisaintek Seluruh Indonesia (ADAKSI), a collective movement advocating for the welfare of civil servant lecturers (ASN), particularly concerning the delayed disbursement of performance allowances (tukin). Using a narrative inquiry approach, this research traces digital records and real-world actions taken by ASN lecturers across Indonesia, including a symbolic flower board protest in January 2025, an audience with the Minister of Higher Education, Science, and Technology, and the organization of the first National Congress (MUNAS I ADAKSI) in May 2025. These narratives are analyzed as expressions of shared grievances, solidarity, and the formation of a collective identity among ASN lecturers who have long lacked institutional representation through official bodies like KORPRI. The findings reveal that ADAKSI functions not only as an advocacy platform for welfare but also as a socio-professional movement driven by intellectual ethics in demanding structural justice. Its actions, demands, and outcomes from MUNAS I mark a significant transition from fragmented protests to an organized national consolidation. The study recommends that policymakers create more inclusive spaces for dialogue with ASN lecturers and formally recognize independent professional organizations as strategic partners in the reform of Indonesia’s higher education system.

This study aims to analyze the marketing strategies implemented by Enauto Café to enhance customer attraction and loyalty in Nabire. A descriptive qualitative method was employed through direct observation, interviews with the café manager and customers, and questionnaires distributed to 40 respondents. The findings indicate that social media-based marketing strategies, strong visual branding, and consistent customer service contribute significantly to customer loyalty. However, there are notable weaknesses in direct promotion and menu variety. Therefore, strengthening local promotion efforts and product innovation are recommended as strategic improvements.

This study aims to evaluate the effectiveness of the book lending policy at the Digital Library of the State University of Medan (UNIMED) and explore student responses to the policy. The method used is a qualitative descriptive approach, with data collection through interviews and observations in the Digital Library building. The results of the study show that most students understand and feel helped by the new policy that requires the use of digital applications for book borrowing, which is considered to improve accessibility and convenience. However, there are concerns about the security of personal data, as well as dissatisfaction regarding the withdrawal of physical library cards. Overall, while this policy is effective, there is still a need for improvement, especially in the aspects of data security and better socialization. The proposed recommendations include improving security systems, more intensive policy socialization, and the development of additional in-app features to improve the user experience.