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This study aims to analyze the effect of capital structure, asset growth, and firm size on firm value in plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Firm value is proxied by Price to Book Value (PBV), capital structure is measured using the Debt to Equity Ratio (DER), asset growth is measured by the asset growth ratio, and firm size is measured using the natural logarithm of total assets. This research employed an explanatory quantitative approach using secondary data obtained from financial statements, annual reports, and stock price data. The sample consisted of 11 companies observed over five years, resulting in 55 panel data observations. Data were analyzed using panel data regression through the Common Effect Model, Fixed Effect Model, and Random Effect Model, with model selection based on the Chow, Hausman, and Lagrange Multiplier tests. The results indicate that capital structure, asset growth, and firm size have no significant effect on firm value, either partially or simultaneously. These findings suggest that firm value in the plastic and packaging sub-sector is not sufficiently explained by financing structure, asset expansion, or company size. Investors are more likely to consider other factors, such as profitability, operational efficiency, cash flow, sales growth, raw material risk, and sustainability prospects. Therefore, companies should improve financial performance, asset efficiency, cost control, and sustainable innovation to enhance firm value.

Mie basah bebas gluten umumnya memiliki kandungan protein yang relatif rendah karena didominasi oleh bahan berpati, sehingga diperlukan upaya peningkatan nilai gizi tanpa menurunkan tingkat penerimaan konsumen. Penelitian ini bertujuan untuk mengetahui pengaruh penambahan tepung ikan teri medan (Stolephorus sp.) terhadap tingkat kesukaan mie basah bebas gluten serta mengetahui karakteristik kimia pada perlakuan terbaik. Penelitian menggunakan Rancangan Acak Lengkap (RAL) dengan empat taraf penambahan tepung ikan teri medan, yaitu P0 (0 g), P1 (5 g), P2 (10 g), dan P3 (15 g). Tingkat kesukaan dinilai oleh 40 panelis pada parameter warna, aroma, rasa, dan tekstur menggunakan uji hedonik. Data dianalisis menggunakan Analysis of Variance (ANOVA) dan dilanjutkan dengan uji Duncan. Perlakuan terbaik ditentukan menggunakan metode indeks efektivitas dan selanjutnya dianalisis secara proksimat. Hasil penelitian menunjukkan bahwa penambahan tepung ikan teri medan berpengaruh terhadap tingkat kesukaan mie basah bebas gluten. Perlakuan terbaik diperoleh pada P1 (5 g) berdasarkan nilai indeks efektivitas tertinggi. Hasil analisis kimia pada P1 menunjukkan kadar air 37,33%, kadar abu 1,71%, kadar lemak 3,34%, kadar protein 9,76%, dan kadar karbohidrat 47,86%. Kadar protein telah memenuhi persyaratan mutu mie basah berdasarkan SNI 2987:2015, meskipun kadar air masih melebihi standar. Penambahan tepung ikan teri medan berpotensi meningkatkan nilai gizi mie basah bebas gluten dengan tetap mempertahankan tingkat penerimaan konsumen.

The rapid growth of Solar Power Plant (PLTS) installations in Indonesia faces efficiency challenges due to the continuously changing position of the sun. Fixed panel systems cannot absorb solar radiation optimally throughout the day. This study aims to evaluate and compare the efficiency of various solar tracking system methods developed over the last five years using a simple literature review approach. The research method was conducted by collecting, screening, and synthesizing secondary data from five reputable scientific journals using a synthesis matrix. The review results indicate that single-axis tracking systems increase power efficiency by 15% to 24.5%. Meanwhile, dual-axis systems achieve higher efficiency, ranging from 30% to 35%, by tracking both horizontal and vertical solar movements. In terms of control systems, astronomical algorithms are found to be more reliable in cloudy weather conditions than pure light sensors. However, the internal power consumption of the actuator motors remains a critical factor that can reduce the system's net energy gain. The implication of this study emphasizes the importance of shifting future research focus toward energy-saving algorithm optimization to maximize net power yield in dynamic solar panel implementations.

This study examines the effects of Net Profit Margin, audit opinion, and firm size on audit delay among construction companies listed on the Indonesia Stock Exchange from 2019 to 2025. Audit delay is measured as the period between the fiscal year-end and the issuance date of the independent auditor’s report. Timely financial reporting is particularly important in the construction sector due to its complex long-term projects, progress-based revenue recognition, cost estimation, and high financial risks. Using a quantitative approach, the study analyzes secondary data from annual financial statements and independent auditor reports. The sample includes 14 construction companies observed over seven years, producing 98 observations. Panel data regression was conducted using EViews, with the Chow, Hausman, and Lagrange Multiplier tests identifying the Random Effect Model as the most appropriate estimation method. The findings show that Net Profit Margin does not significantly affect audit delay. In contrast, audit opinion and firm size have negative and significant effects, indicating that favorable audit opinions and larger company size are associated with shorter audit completion periods. Collectively, the three variables significantly influence audit delay, although they explain only 15.75% of its variation.

Earnings management remains a major concern in the banking industry because it may reduce the credibility and reliability of financial reporting. At the same time, Corporate Social Responsibility (CSR) has increasingly been recognized as an important governance mechanism that enhances corporate transparency, accountability, and stakeholder trust. However, previous studies have reported inconsistent findings regarding the role of firm size in the relationship between CSR and earnings management. Therefore, this study aims to examine the effect of CSR on earnings management and investigate whether firm size acts as a mediating variable in Indonesian banking companies. This research employed a quantitative explanatory approach using panel data from 22 banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 66 observations. Data were analyzed using panel data regression with the Fixed Effect Model and mediation analysis through the Sobel test using EViews 12. The findings indicate that CSR has a significant negative effect on earnings management and a significant positive effect on firm size. Furthermore, firm size partially mediates the relationship between CSR and earnings management, indicating that CSR reduces earnings management both directly and indirectly through organizational scale. These findings provide theoretical support for stakeholder and legitimacy theories and offer practical insights for managers and regulators in strengthening CSR implementation to improve financial reporting quality and corporate transparency.

Financial distress has become a critical issue for companies operating in highly competitive and capital-intensive industries, making effective corporate governance and the efficient utilization of intangible resources increasingly important for ensuring long-term financial sustainability. This study aims to examine the effect of Good Corporate Governance on Financial Distress and to investigate the mediating role of Intellectual Capital in this relationship. The research employs a quantitative explanatory approach using panel data from 23 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in 92 firm-year observations. Secondary data obtained from annual reports and financial statements were analyzed using descriptive statistics, classical assumption tests, panel regression analysis, and mediation analysis. The findings indicate that Good Corporate Governance has a significant negative effect on Financial Distress, suggesting that stronger governance practices improve financial stability and reduce the likelihood of financial difficulties. Intellectual Capital also demonstrates a significant negative effect on Financial Distress and partially mediates the relationship between Good Corporate Governance and Financial Distress. These findings imply that effective governance combined with the strategic management of intellectual resources enhances organizational resilience and supports sustainable corporate performance. The study contributes to the literature by integrating governance quality and intellectual capital into a single framework for explaining financial distress and provides practical insights for managers, investors, and policymakers in strengthening corporate sustainability.

The increasing emphasis on sustainable business practices has encouraged companies to integrate environmental and social responsibilities into their strategic and financial decision-making processes. This study investigates the influence of Green Accounting on Firm Value and examines the moderating role of Corporate Social Responsibility (CSR) within the Triple Bottom Line framework. A quantitative research design was employed using panel data from 23 energy, mining, and infrastructure companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 69 firm-year observations. Secondary data were collected from annual reports and sustainability reports and analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA). The findings indicate that Green Accounting does not have a significant direct effect on Firm Value, while CSR also shows no significant direct influence. Furthermore, CSR is unable to significantly moderate the relationship between Green Accounting and Firm Value. These results suggest that sustainability initiatives implemented by Indonesian companies have not yet generated measurable short-term financial benefits, although they may contribute to long-term corporate legitimacy, stakeholder trust, and sustainable competitiveness. The study provides practical implications for corporate managers, investors, and policymakers by emphasizing the importance of strengthening sustainability reporting quality and integrating environmental and social strategies into long-term corporate value creation.

Tape ketan putih merupakan produk pangan fermentasi tradisional yang dibuat melalui proses fermentasi beras ketan menggunakan ragi tape. Penelitian ini bertujuan untuk menganalisis pengaruh jenis kemasan daun dan konsentrasi ekstrak bunga telang (Clitoria ternatea L.) terhadap karakteristik fisikokimia dan organoleptik tape ketan putih. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) faktorial dengan dua faktor, yaitu jenis kemasan daun (K) (daun pisang, daun jati dan daun jambu air) dan konsentrasi ekstrak bunga telang (B) (0,5%; 1%; dan 1,5%) dengan tiga kali pengulangan. Parameter yang dianalisis meliputi kadar gula, pH, serta uji organoleptik warna, aroma, rasa dan tekstur. Data analisis menggunakan ANOVA pada taraf kepercayaan 95%. Hasil penelitian menunjukkan bahwa perlakuan jenis kemasan dan konsentrasi ekstrak bunga telang berpengaruh terhadap karakteristik tape ketan putih. Perlakuan terbaik diperoleh pada kemasan daun pisang dengan penambahan ekstrak bunga telang 0,5% yang menghasilkan pH dan kadar gula yang sesuai dan tingkat penerimaan panelis tertinggi.

This paper examines the determinants of income inequality within the SDGs framework in Riau Province. Utilizing BPS secondary data from 2018–2025 across 12 regencies/cities, data were estimated using te random effect modelapproach applied to panel regresiion in EViews 12. F-test finding indicate that-HDI, LN_GRDP, and our jointly and  significant influences on the Gini Ratio (R2 = 39.68%). Partially (t-test), HDI has a significant positive effect due to labor polarization in modern sectors. Conversely, LN_GRDP has a significant negative effect, confirming a trickle-down effect in reducing inequality. Meanwhile, OUR has no significant effect due to high labor absorption in Riau's informal agricultural and plantation sectors.

Abstract. PT XYZ, a wooden furniture manufacturing company, served as the research site for this study which applied the Theory of Constraints (TOC) method to analyze production performance and identify bottlenecks. The company faces capacity imbalances between workstations, resulting in production targets that have not been achieved optimally. Data collection involved direct observation and interviews with related parties in the production area. The analysis was conducted by comparing the required capacity with the available capacity at each production workstation. The findings reveal that solid processing, machining, sanding, assembling, painting, and packing have sufficient available capacities to meet production requirements, thus categorized as non-bottleneck processes. In contrast, the panel processing station is identified as the main bottleneck due to its highest workload among all processes. By implementing the Theory of Constraints, the company can identify major constraints and establish improvement priorities to enhance production flow smoothness. It is expected that improvements in bottleneck processes will increase production efficiency, balance capacity among workstations, and support more optimal achievement of production targets. Keywords: bottleneck; capacity; manufacturing; production performance; theory of constraints   Abstrak. PT XYZ sebuah perusahaan manufaktur furnitur kayu, menjadi lokasi penelitian ini yang menggunakan metode Theory of Constraints (TOC) untuk menganalisis kinerja produksi dan mengidentifikasi bottleneck. Perusahaan menghadapi ketidakseimbangan kapasitas antar stasiun kerja yang menyebabkan target produksi belum terdengar secara optimal. Pengumpulan data meliputi observasi langsung dan wawancara dengan pihak terkait di area produksi. Analisis dilaksanakan dengan membandingkan kapasitas yang dibutuhkan terhadap kapasitas yang tersedia pada setiap stasiun kerja produksi. Hasil penelitian menunjukkan bahwa proses pembahanan solid, machining, sanding, assembling, painting, dan packing memiliki kapasitas yang tersedia yang masih mampu memenuhi kebutuhan produksi, sehingga termasuk kategori non-bottleneck. Sebaliknya, stasiun kerja pembahanan panel diidentifikasi sebagai bottleneck utama karena memiliki tingkat beban kerja tertinggi di antara seluruh proses. Dengan penerapan Theory of Constraints, perusahaan dapat mengidentifikasi kendala utama dan menentukan prioritas perbaikan untuk meningkatkan kelancaran aliran produksi. Diharapkan perbaikan pada proses bottleneck dapat meningkatkan efisiensi produksi, menyeimbangkan kapasitas antar stasiun kerja, serta mendukung pencapaian target output perusahaan secara lebih optimal. Kata kunci: bottleneck; kapasitas; kinerja produksi; manufaktur; theory of constraints

The development of sustainability concepts in the banking sector has encouraged companies to implement Environmental, Social, and Governance (ESG) principles and develop Green Investment initiatives as part of their long-term business strategies. This study aims to examine the effect of ESG implementation and Green Investment on the firm value of banking companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The research employed a quantitative approach using panel data regression analysis. Model selection was conducted through the Chow, Hausman, and Lagrange Multiplier tests, which indicated that the Random Effect Model (REM) was the most appropriate model for the analysis. The results reveal that ESG has a positive and significant effect on firm value, indicating that better implementation of Environmental, Social, and Governance practices enhances a company's value in the perception of investors and the market. Conversely, Green Investment has a negative and significant effect on firm value. This finding suggests that Green Investment is still perceived as a costly activity and has not yet generated direct economic benefits in the short term. Simultaneously, ESG and Green Investment significantly influence firm value, with the model explaining 35.1% of the variation in firm value. The findings imply that banking companies should continuously improve the quality of ESG implementation and optimize the management of Green Investments to create greater firm value and support long-term business sustainability.

This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Tax Revenue Sharing Fund (DBHP) on Regional Expenditure, as well as to analyze whether the flypaper effect phenomenon occurs in Regencies/Cities in Jambi Province during the 2017-2023 period. The data used in this study is panel data that combines time series data for 7 years and cross-section data from 11 Regencies/Cities in Jambi Province. The analysis method used is panel data regression with the selected model Fixed Effect Model (FEM). The results of the study show that simultaneously (F Test), the variables PAD, DAU, DAK, and DBHP have a significant effect on Regional Expenditure. Partially (t Test), PAD and DBHP do not have a positive and significant effect on Regional Expenditure, while DAU and DAK show a positive and significant effect on Regional Expenditure. This study also found a flypaper effect in regencies/cities in Jambi Province. This indicates that regional governments in Jambi Province tend to be more responsive in increasing regional spending using transfer funds from the central government rather than optimizing their own potential Regional Original Revenue (PAD).

Electricity service quality depends not only on physical network expansion but also on the availability of accurate, traceable, and spatially integrated asset data. This study aims to formulate an infrastructure inventory plan for electricity distribution networks as a basis for optimizing electricity services in Musi Rawas Regency, Indonesia. A descriptive-technical approach was applied using administrative maps, spatial planning documents, distribution network maps, feeder single-line diagrams, January 2026 customer data, bill of quantity documents for electricity and public street lighting, and the planned network drawing for Mandi Aur Village. The results show that 14 target districts served approximately 101,932 customers, consisting of 78,564 postpaid and 23,368 prepaid customers. Tugumulyo, Megang Sakti, Muara Kelingi, and Muara Lakitan represented the largest customer concentrations and should be prioritized for detailed asset verification. The proposed inventory object includes medium-voltage lines, low-voltage lines, poles, distribution transformers, protection equipment, public street lighting, panels, and operation-worthiness documents. The inventory database should include unique asset codes, coordinates, feeder identity, specifications, physical condition, photographs, operational status, and follow-up actions. Spatial inventory is expected to improve maintenance planning, outage response, public lighting management, safety control, and evidence-based network development.

This study aimed to determine the physical characteristics and consumer preferences of a commercial fusion dessert, durian–katuk klapertaart (Sauropus androgynus). An experimental method was employed using a Completely Randomized Design (CRD) with three different treatments. Organoleptic evaluation was conducted by 30 untrained panelists using a hedonic test. The data were analyzed using Analysis of Variance (ANOVA) followed by Duncan’s Multiple Range Test. The results showed that the substitution percentage in each treatment had a significant effect on consumer acceptance in terms of aroma, texture, color, and taste. Formulation F2 was the most preferred by the panelists. The physical characteristics of the F2 formulation were soft with a slightly fibrous texture, a moderately strong durian aroma, a fairly strong katuk aroma, a slightly dark green color, and a balanced sweet taste of durian and katuk.

The quality of life and well-being of women in Indonesia can be measured through the Female Life Expectancy indicator. Data on Female Life Expectancy from 2022 to 2024 shows a nationally positive trend; however, a significant disparity persists across provinces, particularly between the Western and Eastern regions of Indonesia. The nation still faces challenges in ensuring an equitable quality of life for women, as evidenced by the national Female Life Expectancy (FLE) in 2024 at 74.21 years, which remains lower than ASEAN counterparts such as Singapore at 83.86 years. Furthermore, regional imbalances are reflected in the performance gap between D.I. Yogyakarta (77.4 years) and West Sulawesi (68.28 years). This study aims to analyze the effects of Women's Income Contribution, Access to Clean Water, the Number of Families Receiving Social Assistance, and Women's Mean Years of Schooling on Female Life Expectancy in Indonesia during the 2022–2024 period. The estimation method applied in this research is the Fixed Effect Model (FEM) via a quantitative panel data regression approach, spanning an observation area of 33 provinces (n=99). Based on the analysis, Female Life Expectancy is proven to be positively and significantly influenced by Women's Mean Years of Schooling and Access to Clean Water. These findings indicate that human resource quality and environmental conditions serve as dominant factors in driving up Female Life Expectancy. Therefore, government policy interventions should ideally focus on expanding educational access for women and ensuring the equitable distribution of clean water infrastructure.

Nutritional problems among adolescents are increasingly associated with unhealthy dietary habits and low physical activity, contributing to the rising prevalence of overweight. According to the 2023 Indonesian Health Survey, overweight prevalence among adolescents ranges from 12% to 16.2%. This study aimed to develop Zea Coffee Tab, a functional beverage made from Robusta coffee and corn silk containing bioactive compounds, including caffeine and flavonoids, which may support metabolism and body fat oxidation. An experimental method with a Completely Randomized Design (CRD) was employed. The evaluated parameters included organoleptic tests (hedonic and hedonic quality) involving 30 semi-trained panelists, proximate analysis, and identification of bioactive compounds. Data were analyzed using the Kruskal–Wallis, Mann–Whitney, One-Way ANOVA, and Duncan’s multiple range tests. Three formulations were tested: F1 (30% Robusta coffee:70% corn silk), F2 (50%:50%), and F3 (70%:30%). The findings showed that F3 was the most preferred formulation, with an acceptance score categorized as “very much liked.” The product contained energy ranging from 319.20–324.26 kcal/100 g, protein 5.12–5.34%, fat 0.48–0.58%, carbohydrates 73.85–74.51%, moisture 9.12–9.66%, ash 2.10–2.32%, caffeine 182.45–205.86 mg/100 g, and flavonoids 4.28–6.03 mg/100 g. Zea Coffee Tab has the potential to serve as a healthy functional beverage for overweight adolescents. Further studies on shelf life and clinical effectiveness are recommended to support product commercialization.

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal terhadap nilai perusahaan, menganalisis pengaruh profitabilitas terhadap nilai perusahaan, serta menganalisis pengaruh likuiditas terhadap nilai perusahaan pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif. Populasi penelitian mencakup seluruh iverusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024 yang berjumlah 83 perusahaan. Sampel penelitian sebanyak 48 perusahaan yang dipilih melalui iverusa purposive sampling berdasarkan kriteria iv erusahaan yang terdaftar secara berturut-turut selama periode penelitian, mempublikasikan laporan keuangan secara lengkap, tidak mengalami kerugian selama periode penelitian, serta memiliki data yang sesuai dengan variabel penelitian. Jenis data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan tahunan perusahaan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia. Teknik pengumpulan data dilakukan melalui metode dokumentasi dengan mengakses dan mencatat data keuangan yang relevan. Analisis data menggunakan analisis regresi data panel dengan bantuan aplikasi Eviews melalui uji pemilihan model yang meliputi uji Chow, uji Hausman, dan uji Lagrange Multiplier untuk menentukan model yang paling sesuai. Hasil penelitian menunjukkan bahwa struktur modal yang diproksikan dengan Debt to Equity Ratio (DER) berpengaruh terhadap nilai perusahaan, yang menunjukkan bahwa komposisi penggunaan utang dan ekuitas dalam pendanaan perusahaan dapat memengaruhi persepsi investor terhadap kinerja dan prospek perusahaan. Profitabilitas yang diproksikan dengan Net Profit Margin (NPM) juga berpengaruh terhadap nilai perusahaan, yang mengindikasikan bahwa semakin tinggi kemampuan iverusahaan dalam menghasilkan laba maka semakin tinggi pula nilai perusahaan karena meningkatnya kepercayaan investor terhadap kinerja perusahaan. Sementara itu, likuiditas yang diproksikan dengan Current Ratio (CR) tidak berpengaruh signifikan terhadap nilai perusahaan, yang menunjukkan bahwa kemampuan perusahaan dalam memenuhi kewajiban jangka pendek belum tentu menjadi pertimbangan utama bagi investor dalam menilai perusahaan pada sektor makanan dan minuman.

One key measure of a region's economic growth is the employment rate, as it reflects the ability of the economy to absorb labor and improve community welfare. In Jambi Province, employment opportunities are influenced by several factors, including Gross Regional Domestic Product (GRDP), population growth, and the Human Development Index (HDI). This study aims to analyze the effects of GRDP, population growth, and HDI on employment growth rates across regencies and cities in Jambi Province. The research employs a quantitative approach using panel data regression analysis covering 11 regencies and cities during the period 2017–2023. The findings indicate that GRDP growth, population growth, and HDI simultaneously influence employment levels. Partially, population growth and HDI have significant effects on employment, indicating that improvements in human development and demographic dynamics contribute to labor absorption. Meanwhile, economic growth, as measured by GRDP, has a relatively small negative effect on employment. This suggests that economic expansion does not always generate proportional employment opportunities, possibly due to structural changes and technological developments. Therefore, policies aimed at improving human capital and labor market conditions are essential to support sustainable employment growth in Jambi Province.

Income inequality is a structural development problem that can trigger social conflict, affect long-term economic growth, and hinder the achievement of SDGs. The purpose of this study is to analyze the factors that contribute to income inequality in East Java Province by combining demographic, social, and economic factors. The data used includes panel data from 38 districts and cities in East Java Province between 2017 and 2023 period. The analysis method used is panel data regression with a fixed effect model. To measure the effect of variables on income inequality, the testing was conducted partially and simultaneosly. The individual test results show that elderly dependency and poverty have a positive and significant relationship, while the human development index and economic growth are proportional but not significantly, and the open unemployment rate is not significant negative. Simultaneously, all variables have a significant effect on income inequality of 55.67 percent, with the remaining 44.37 percent influenced by variables outside the scope of this study.

Tax avoidance practices remain a crucial issue due to their potential to erode state revenue and hinder national development financing. This study aims to analyze and evaluate the effect of fixed capital intensity, Environmental, Social, and Governance (ESG) performance, and political connections on tax avoidance practices. The research method used is quantitative with a panel data analysis approach under the selected Random Effect Model (REM) estimation. The research population covers all companies listed on the Indonesia Stock Exchange (IDX) for the 2023–2024 period. Through the purposive sampling method, a final sample of 259 companies was obtained, resulting in 518 observation data over two years. The partial empirical results demonstrate that fixed capital intensity has a significant negative effect on tax avoidance. Conversely, both ESG performance and political connections are proven to have a significant positive effect on tax avoidance. Simultaneously, the three independent variables significantly influence corporate tax avoidance actions, contributing an Adjusted R-squared value of 10.43%. The practical implication of this study emphasizes the urgent need for tax authorities to increase oversight on companies indicated to be utilizing ESG reporting as a greenwashing strategy or leveraging political protection to avoid taxes. For corporate management, these findings serve as an evaluation to align sustainability commitments with ethical fiscal compliance.