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The fundamental issue in sustainable tourism management that remains less than optimal can be seen from the limited involvement of local communities and the lack of integrated management of tourism potential in the Pura Maduwe Karang area. The purpose of this study is to analyze sustainable tourism management in the management of Pura Maduwe Karang. This research employs a qualitative approach with a case study method through observation, interviews, literature review, and documentation. The theoretical foundations used include the concepts of Sustainable Tourism, the Triple Bottom Line, and Tourism Impact Theory.The results show that the implementation of sustainable tourism management at Pura Maduwe Karang is still basic and has not been structured professionally. The socio-cultural aspect is relatively well preserved through customary roles and ceremonial activities; however, the economic aspect has not provided significant benefits for individuals in the local community, as contributions remain limited to collective interests of the traditional village. The environmental aspect is currently well maintained due to the temple’s sacred status but may decline if tourist numbers increase without proper management. The main constraints lie in the lack of promotion, facilities, and human resource capacity in management. This study emphasizes the importance of tourism management strategies that balance the dimensions of profit, people, and planet, and encourages collaboration among traditional villages, local governments, and communities to maintain the sustainability of the temple as both a cultural heritage site and a tourist destination.

Firm value reflects investors’ perception of a company’s success, which is generally measured through its stock price. To enhance firm value, companies are required to manage their operations with integrity, efficiency, and professionalism, while safeguarding stakeholders’ interests through the implementation of Good Corporate Governance (GCG). GCG establishes a framework governing the relationships among shareholders, management, creditors, and the government in relation to their respective rights and responsibilities. In addition to GCG, environmental performance also plays an important role in influencing firm value. Effective corporate management should therefore align with the three dimensions of the Triple Bottom Line framework: profit, people, and planet. This study aims to obtain empirical evidence on the effect of Good Corporate Governance implementation and environmental performance on firm value. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A total of 41 companies were selected as samples using the purposive sampling method. Data were collected from the official IDX website (www.idx.id) and the respective companies’ official websites. The data were analyzed using multiple linear regression analysis. The results indicate that the independent board of commissioners, board of directors, and environmental performance have a positive and significant effect on firm value. However, the audit committee does not have a significant effect on firm value.

This study aims to analyze the sustainability strategies of Micro, Small, and Medium Enterprises (MSMEs) programs through inmate empowerment at Class I Correctional Institutions in Malang and Surabaya. The MSME program is positioned not only as a form of self-reliance training but also as a means of social and economic rehabilitation for inmates. The research employs a qualitative case study approach with data collected through observation, in-depth interviews, and documentation. The study applies the Triple Bottom Line theory (profit, people, planet) by Elkington and Porter's competitive advantage theory as analytical frameworks. The findings indicate that each institution applies unique sustainability strategies with distinct advantages and limitations. Lapas Malang emphasizes agriculture-based production but faces challenges in market access and technology. In contrast, Lapas Surabaya benefits from industrial partnerships, yet heavily relies on a single partner. The implementation of sustainability strategies—covering economic, social, and environmental dimensions—shows varying degrees of effectiveness depending on structural support and stakeholder involvement. The study concludes that MSME sustainability in correctional settings requires integrated multidimensional strategies, long-term partnerships, and inmate empowerment aligned with socio-economic developments.

This research analyzes the business licensing process for plywood products at PT Anugerah Albasia Abadi Talun, Blitar Regency. It aims to identify the processes undertaken, the obstacles encountered, and to provide recommendations. Employing a descriptive qualitative approach and the Triple Bottom Line framework, data was collected through interviews, observation, and documentation studies. The research findings indicate that the company has successfully fulfilled all complex formal licensing requirements, including the Business Identification Number (NIB), Industrial Business License (IUI), Timber Legality Verification Sistem(SVLK) certificate, Environmental Management and Monitoring Efforts (UKL-UPL), and Forest Product Transportation and Trading License (IPHH), demonstrating a commitment to regulatory compliance. Nevertheless, the licensing process is still hampered by the disharmony between the digital Online Single Submission (OSS) system and manual practices, dynamic regulatory changes that are not yet widely disseminated, limited internal human resource capacity, and a lack of harmonization and coordination among government agencies. The Triple Bottom Line analysis reveals that licensing legality supports economic competitiveness and market access, while social aspects are well-established through local job creation and CSR programs. However, environmental management remains administrative and not yet fully performance-based. Therefore, the research recommendations focus on strengthening internal capacity, optimizing the OSS system, developing proactive environmental management, and enhancing continuous community involvement to achieve higher operational efficiency and sustainability

Bali tourism is currently facing challenges such as environmental degradation and overtourism due to the massive influx of visitors. As a solution that has been implemented in various countries, the Tourist Levy began to be applied in Bali on February 14, 2024, through Regional Regulation No. 6 of 2023, known as the Foreign Tourist Levy, with the aim of protecting Bali’s nature and culture towards quality tourism. This research becomes urgent to examine the implications of the foreign tourist levy on Bali’s sustainable tourism. Although this regulation has noble intentions, its implementation has generated various responses from international tourists and tourism stakeholders in Bali. This condition has prompted the author to conduct an in-depth study. The objectives of this research are: (1) To analyze the implementation of the foreign tourist levy (International Tourist Levy) policy in Bali, (2) To analyze the challenges in implementing the foreign tourist levy (International Tourist Levy) policy on sustainable tourism in Bali, and (3) To analyze the implications of the foreign tourist levy (International Tourist Levy) policy for international tourists and tourism stakeholders in realizing sustainable tourism. The method used in this research is a descriptive approach. The types of data employed are qualitative and quantitative data. Data collection methods include observation, interviews, questionnaires, and documentation, analyzed using qualitative descriptive data analysis techniques. The results of this study indicate that the International Tourist Levy has great potential in strengthening sustainable tourism in Bali. The majority of tourists support the sustainability goals of this policy, although some express concerns about the transparency of fund utilization and the impact of additional costs on travel decisions. Meanwhile, tourism industry players demonstrate positive adaptation, with emphasis on the need for strengthening socialization, transparency, and collaboration among stakeholders. This research recommends enhancing public communication and conducting regular evaluations of the policy to be more responsive to the dynamics and needs of tourists. Thus, this policy is expected to serve as a model for foreign tourists’ contributions in supporting the preservation of Bali’s cultural and natural heritage in a sustainable manner.

This study aimed to review the implementation of Corporate Social Responsibility (CSR) at KPP Pratama Palembang Seberang Ulu as a form of social responsibility of government agencies towards the community. The methods used in this study are observation, interviews and documentation during the internship activities. The results of this study indicated that the implementation of CSR at KPP Pratama Palembang Seberang Ulu has been running well and reflects the application of the Triple Bottom Line concept (people, planet, profit) through various activities, such as tax socialization, blood donation, donations to orphanages and ederly social homes, and tree planting.

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.

Sustainable business transformation has become a cornerstone of modern corporate strategy in addressing environmental, social, and economic challenges. The Sustainability-Led Innovation (SLI) approach provides an innovation framework that embeds sustainability principles into business models, fostering organizational adaptability and long-term value creation. This study aims to (1) identify the mechanisms for integrating SLI into sustainable business models, (2) evaluate SLI’s contribution to competitive advantage, and (3) analyze the development of dynamic capabilities to support sustainability initiatives. By combining the Sustainability-Driven Business Model Innovation (SBMI), Dynamic Capability Theory (DCT), and Triple Bottom Line (TBL) frameworks, this qualitative research utilizes in-depth interviews and document analysis of culinary SMEs in Malang. Findings reveal that organizations adopting SLI achieve higher operational efficiency, respond more agilely to regulatory changes, and attract stronger consumer loyalty. These insights underscore the necessity of embedding sustainable innovation strategies into long-term business planning to secure resilient competitive advantage.

This research aims to analyze the contribution of business ethics, sustainability, and corporate social responsibility (CSR) in international business. Using a descriptive qualitative method based on literature study, this research explores various literatures from scientific journals, academic books, and sustainability reports of global companies and organizations. The results show that business ethics play a role in building corporate reputation, maintaining stakeholder trust, and ensuring fair and transparent business practices. Sustainability is a key aspect of international business operations, especially in the face of global challenges such as climate change, resource exploitation, and social inequality. Meanwhile, the implementation of CSR in international business not only improves the company's image but also has a positive impact on society and the environment, in line with the Triple Bottom Line concept (people, planet, profit). In addition to the benefits, this study also identifies challenges in the implementation of business ethics, sustainability and CSR, such as regulatory differences between countries and the complexity of balancing economic and social interests. Therefore, companies are expected to integrate these principles into their business strategies to achieve long-term sustainability and meet the demands of a global market that increasingly emphasizes ethical and responsible business practices.

This research is titled “Corporate Social Responsibility (CSR) Strategies in Building Company Image at PT. Crown Worldwide Indonesia” (Qualitative Study of Public Relations in carrying out CSR in a company). Image and reputation play a crucial role in communication for organizations, companies, and government institutions. PT. Crown Worldwide has implemented a Corporate Social Responsibility program aimed at enhancing its corporate image. The purpose of this thesis is to understand how PT. Crown Worldwide Indonesia improves its image through the implementation of Corporate Social Responsibility (CSR) programs. Another objective of this study is to assess the effectiveness of CSR programs in enhancing the company’s reputation. The author employed a qualitative descriptive and using RACE (Research, Action, Communication, & Evaluation) research approach, emphasizing in-depth investigation and utilizing image theory to gain insights into the effectiveness of CSR practices in terms of perception, cognition, motivation, and branding image related to PT. Crown Worldwide Indonesia. In addition, this study also uses Triple Bottom Line analysis to analyze PT. Crown Worldwide. The research findings indicate that the CSR program successfully builds a positive company image and serves as a communication function, making the company well-known among relevant communities and adding value to the organization itself.

This study explores the effect of Islamic microfinance on empowering rural communities through environmentally sustainable business practices. Rural areas often face significant financial exclusion, with limited access to ethical financial services, particularly for eco-friendly enterprises. Islamic microfinance, grounded in Sharia principles such as risk-sharing, ethical investment, and the prohibition of interest (riba), offers an alternative financing model that can potentially foster both economic and environmental sustainability. The objective of this research is to analyze the impact of Islamic microfinance on rural communities, focusing on income growth, the adoption of environmentally sustainable business practices, and social empowerment. Using a mixed-methods approach, the study combines field surveys and interviews with beneficiaries of Islamic microfinance institutions (IMFIs) in rural areas. Data collection tools included questionnaires, focus group discussions, and institutional reports. Key findings reveal that participants in Islamic microfinance programs experienced significant income growth, an increase in environmentally friendly entrepreneurship (e.g., organic farming and recycling businesses), and enhanced community participation and self-reliance. The discussion highlights how Sharia principles encourage ethical investment and sustainable practices, contributing to a triple-bottom-line impact—economic, social, and environmental. However, challenges such as limited awareness, lack of green finance literacy, and regulatory constraints were identified. A comparison between Islamic and conventional microfinance outcomes showed that Islamic microfinance offers a distinct advantage by integrating moral, social, and ecological responsibilities. The study concludes that Islamic microfinance can serve as a transformative tool for rural development, offering solutions to both economic and environmental challenges. The research underscores the need for supportive policy frameworks and further investigation into the long-term impacts of green Islamic finance.

PT. Varia Usaha Beton Sidoarjo is a manufacturing company that produces concrete products and provides services, where the products produced definitely produce a high environmental impact. The application of environmental accounting itself is needed to support the company's operational activities to identify, measure, evaluate and report environmental accounting as control over the responsibility for negative impacts from the company's operational activities. The triple bottom line concept is also a theory that looks not only from the profit aspect but also from the people and planet aspect.  This research aims to find out how environmental accounting is implemented in relation to the triple bottom line concept towards a green economy in order to achieve sustainability at PT. Varia Usaha Beton Sidoarjo.  This research uses a qualitative descriptive research design with a case study approach.  The data in this research was obtained from observations and interviews by researchers with parties related to the research.  Based on the results of research at PT. Varia Usaha Beton, it is known that the company has implemented environmental accounting, but the recording carried out does not yet have a separate account.  The company has been responsible for managing and minimizing environmental costs to improve company performance, which is related to the triple bottom line concept towards a green economy in order to achieve company sustainability through managing waste and the products produced.

Berdasarkan hasil penelitian mengenai manfaat program CSR PT TeL Pulp and Paper bagi pendidikan dan kesehatan masyarakat Desa Banuayu Kecamatan Empat Petulai Dangku Kabupaten Muara Enim, penelitian ini menggunakan metode penelitian kualitatif dan menggunakan teori triple bottom line dari John Elkington. Penelitian ini bertujuan untuk mendeskripsikan program CSR PT TeL Pulp and Paper untuk pendidikan dan kesehatan masyarakat Desa Banuayu. Dalam menganalisis manfaat program CSR PT TeL Pulp and Paper bagi masyarakat Desa Banuayu dapat disimpulkan bahwa PT TeL Pulp and Paper memberikan manfaat pendidikan dan kesehatan (people) Desa Banuayu dengan pengadaan program beasiswa ikatan dinas Bidiksitel, bantuan peralatan sekolah, bantuan fasilitas mencuci tangan, program sunatan massal.

Penelitian ini dilakukan untuk menguji pengaruh corporate social responsibility  yang dilihat dari setiap dimensinya dan kinerja lingkungan terhadap profitabilitas perusahaan yang dalam penelitian ini diukur dengan Return On Assets (ROA) dengan periode penelitian 2018-2020. Populasi dalam penelitian ini yaitu perusahaan yang terspesifik pada sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini berjumlah 10 perusahaan yang diambil dengan menggunakan Teknik purposive sampling dengan Total data yang telah melalui kriteria purposive sampling dan dapat diolah adalah 30 sampel. Dalam penelitian ini, pengujian hipotesis menggunakan analisis regresi linier berganda dengan alat software SPSS versi 25. Hasil dari penelitian ini menunjukan bahwa pengungkapan corporate social responsibility  disclosure dimensi ekonomi, lingkungan, dan sosial dalam tidak berpengaruh terhadap profitabilitas perusahaan. Serta kinerja lingkungan tidak berpengaruh terhadap profitabilitas perusahaan.

This study aims to examine the effect of the tax aggressiveness and eksplosure media company with its corporate social resposibity ( CSR ). This research was conducted in the mining company listed on the Indonesia Stock Exchange.CSR indicates that corporate responsibility should be based on the triple bottom line of a company's social responsibility , environmental , and financial . Sample were obtained by using pooled time series as many as 68 companies from 2011-2014 . Data collection methods used in this study is a content analysis of social disclosure in the annual report of the company. The use of statistical methos in this research is multiple regression. The results of this study indicate that the tax aggressiveness positive significant effect on CSR , while media eksplosure positive significant effect on CSR . Companies that have a high rate of profit then inclined to make greater disclosure of CSR . CSR communicating through the media will enhance the company's reputation in the eyes of the public in accordance.  Keywords: corporate social responsibiltiy,tax aggressiveness,media eksplosure.