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Kecurangan (fraud) di sektor perbankan daerah merupakan ancaman serius yang dapat merugikan keuangan negara dan menurunkan kepercayaan publik. Penelitian ini bertujuan menganalisis kasus korupsi pengadaan iklan pada Bank Pembangunan Daerah Jawa Barat dan Banten (Bank BJB) menggunakan pendekatan Fraud Triangle Theory yang mencakup tiga elemen utama: tekanan (pressure), kesempatan (opportunity), dan rasionalisasi (rationalization). Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, didukung oleh studi literatur dari berbagai sumber ilmiah yang relevan. Hasil analisis menunjukkan bahwa kasus Bank BJB mencerminkan interaksi ketiga elemen Fraud Triangle secara simultan. Tekanan bersumber dari kebutuhan dana non-budgeter yang besar dalam pengelolaan anggaran promosi senilai Rp409 miliar. Kesempatan muncul akibat lemahnya sistem pengendalian internal, tidak adanya verifikasi dokumen yang memadai, serta penyimpangan dalam proses pengadaan. Rasionalisasi terbentuk melalui persepsi pelaku bahwa praktik tersebut merupakan hal yang lazim dalam lingkungan birokrasi dan korporasi. Penelitian ini berkontribusi pada pengembangan pemahaman teoritis dan praktis terkait pencegahan fraud di lembaga keuangan daerah Indonesia, khususnya melalui penguatan tata kelola perusahaan dan sistem pengawasan internal.

Filsafat dan etika bisnis memiliki peran penting dalam mengarahkan korporasi untuk bertindak dengan mempertimbangkan dampak sosial dan lingkungan dari keputusan bisnis yang diambil. Dalam konteks global yang terus berkembang, perusahaan-perusahaan dihadapkan pada tantangan besar untuk tidak hanya mengejar keuntungan finansial, tetapi juga untuk memenuhi tanggung jawab sosial mereka. Namun, ketidaksesuaian antara tanggung jawab sosial dan praktik korporasi yang terjadi dalam banyak kasus, mengindikasikan adanya celah dalam pemahaman dan penerapan etika bisnis yang efektif (Carroll, 2020). Tujuan dari penelitian ini adalah untuk mengkaji sejauh mana filosofi etika bisnis dapat berperan dalam menyelaraskan tanggung jawab sosial dengan praktik korporasi, serta mengeksplorasi model-model yang dapat diadopsi oleh perusahaan untuk menjembatani ketimpangan tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan analisis literatur dan studi kasus sebagai metodologi. Hasil dari penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan teori etika bisnis yang lebih aplikatif dalam dunia korporasi, dengan menekankan pentingnya integrasi nilai-nilai sosial dalam strategi bisnis jangka panjang.

Perkembangan ilmu pengetahuan dan teknologi yang pesat di Indonesia telah mendorong pertumbuhan industri secara signifikan. Meskipun memberikan dampak positif terhadap peningkatan perekonomian masyarakat, pertumbuhan industri juga menimbulkan dampak negatif apabila tidak diiringi dengan pengelolaan lingkungan yang baik, seperti pencemaran dan kerusakan lingkungan hidup. Salah satu solusi yang dapat diterapkan dalam mengurangi dampak tersebut adalah pengelolaan limbah cair melalui sistem Instalasi Pengolahan Air Limbah (IPAL). PT. X, sebagai perusahaan BUMN, turut berkontribusi dalam pengelolaan lingkungan melalui penerapan IPAL. Fokus IPAL di PT. X meliputi perencanaan dan rekayasa instalasi, audit dan inspeksi sistem air, serta monitoring dan pengujian kualitas limbah, khususnya limbah domestik. Limbah domestik, yang berasal dari aktivitas rumah tangga seperti air bekas mandi, mencuci, dan dapur, diolah melalui metode IPAL agar dapat dimanfaatkan kembali untuk keperluan non-konsumsi, seperti penyiraman tanaman dan irigasi. Pengolahan ini menjadi langkah strategis dalam mendukung pembangunan industri yang ramah lingkungan dan berkelanjutan.

Perkembangan ilmu pengetahuan dan teknologi yang pesat di Indonesia telah mendorong pertumbuhan industri secara signifikan. Meskipun memberikan dampak positif terhadap peningkatan perekonomian masyarakat, pertumbuhan industri juga menimbulkan dampak negatif apabila tidak diiringi dengan pengelolaan lingkungan yang baik, seperti pencemaran dan kerusakan lingkungan hidup. Salah satu solusi yang dapat diterapkan dalam mengurangi dampak tersebut adalah pengelolaan limbah cair melalui sistem Instalasi Pengolahan Air Limbah (IPAL). PT. X, sebagai perusahaan BUMN, turut berkontribusi dalam pengelolaan lingkungan melalui penerapan IPAL. Fokus IPAL di PT. X meliputi perencanaan dan rekayasa instalasi, audit dan inspeksi sistem air, serta monitoring dan pengujian kualitas limbah, khususnya limbah domestik. Limbah domestik, yang berasal dari aktivitas rumah tangga seperti air bekas mandi, mencuci, dan dapur, diolah melalui metode IPAL agar dapat dimanfaatkan kembali untuk keperluan non-konsumsi, seperti penyiraman tanaman dan irigasi. Pengolahan ini menjadi langkah strategis dalam mendukung pembangunan industri yang ramah lingkungan dan berkelanjutan.

Corporate Social and Environmental Responsibility (CSER) plays a strategic role in supporting sustainable development through improving community welfare and environmental protection. However, the implementation of CSER in regional areas still faces several challenges, including the lack of optimal local regulations, weak coordination among stakeholders, and limited understanding among the public and business actors regarding CSER implementation. This community service activity aims to provide socialization regarding the preparation of the Academic Draft for the Regional Regulation Initiative of the Regional House of Representatives (DPRD) of North Sumatra Province in 2025 concerning CSER. The activity was carried out through lectures, interactive discussions, and academic assistance involving local government representatives, academics, business sectors, and the community. The results of the activity indicated an increased understanding among participants regarding the importance of establishing the CSER Regional Regulation Draft, the mechanism for preparing academic manuscripts, and the need for collaboration between the government, companies, and the community in supporting participatory and sustainable regional regulations.

Penelitian ini dilatarbelakangi oleh pentingnya kinerja karyawan dalam mendukung pencapaian tujuan organisasi, yang dipengaruhi oleh berbagai faktor, khususnya motivasi kerja dan lingkungan kerja. Tujuan penelitian ini adalah untuk menganalisis pengaruh motivasi kerja dan lingkungan kerja terhadap kinerja karyawan pada PT Istana Mitra Furnindo. Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausalitas. Populasi penelitian berjumlah 35 karyawan dengan teknik sampling jenuh, sehingga seluruh populasi dijadikan sampel. Data dikumpulkan melalui kuesioner dengan skala Likert dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa motivasi kerja dan lingkungan kerja secara parsial maupun simultan berpengaruh positif dan signifikan terhadap kinerja karyawan. Hal ini menunjukkan bahwa peningkatan motivasi kerja serta perbaikan lingkungan kerja dapat mendorong peningkatan kinerja karyawan secara optimal. Implikasi penelitian ini adalah pentingnya bagi perusahaan untuk meningkatkan motivasi kerja melalui pemberian penghargaan dan menciptakan lingkungan kerja yang kondusif guna mendukung produktivitas dan efektivitas kerja karyawan.

Penelitian ini bertujuan menganalisis peran akuntansi keberlanjutan dalam mengoptimalkan kinerja Environmental, Social, and Governance (ESG) serta memperkuat transparansi korporasi. Mengadopsi pendekatan kualitatif melalui metode studi literatur dari jurnal ilmiah, buku, serta laporan keberlanjutan PT Unilever Indonesia Tbk, hasil penelitian mengungkap bahwa akuntansi keberlanjutan secara signifikan meningkatkan performa ESG pada dimensi lingkungan, sosial, dan tata kelola, sekaligus mempertajam transparansi, akuntabilitas, serta kepercayaan stakeholders. Meskipun demikian, tantangan utama meliputi kurangnya standar pelaporan yang seragam dan kesulitan pengukuran data non-keuangan. Secara keseluruhan, akuntansi keberlanjutan menjadi instrumen strategis untuk mendukung peningkatan kinerja ESG dan keberlanjutan bisnis berkelanjutan.

This study aims to analyze the influence of Good Corporate Governance (GCG) mechanisms, proxied by the Board of Commissioners and Audit Committee, as well as Environmental Performance on Financial Performance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The research method used is quantitative, with a purposive sampling technique that resulted in 22 companies as samples, totaling 88 observations over the four-year study period. The research data is secondary data obtained through financial statements and annual reports from the official IDX website. Literature reviews indicate inconsistencies in previous studies; however, the hypothesis of this research suggests that the Board of Commissioners, Audit Committee, and Environmental Performance have a positive and significant effect on the company's financial performance. The board of commissioners and audit committee play a role in strengthening the oversight function to minimize agency costs and improve efficiency. Meanwhile, good environmental performance, measured through PROPER ratings, is expected to enhance the company's positive image in the eyes of investors and stakeholders. 

This study aims to determine the effectiveness of supervision conducted by the Environmental and Sanitation Agency (DLHK) of Karawang Regency regarding the mining activities of PT Mas Putih Belitung based on Law Number 32 of 2009 concerning Environmental Protection and Management. The study also examines the obstacles faced in monitoring the impacts of mining activities on public health and the environment. The research used an empirical juridical method with legislative and empirical approaches. Data were collected through interviews, observations, and literature studies, then analyzed qualitatively using Soerjono Soekanto’s theory of legal effectiveness. The findings show that DLHK supervision has been implemented but has not yet operated effectively. Several factors contribute to this condition, including limited human resources, inadequate facilities and infrastructure, weak administrative law enforcement, low community participation, and insufficient compliance by the company in environmental management practices. Therefore, stronger supervision, improved law enforcement, and greater collaboration between government, companies, and communities are necessary to ensure environmental protection and public health sustainability.

Industrial development in Indonesia has significantly contributed to national economic growth; however, it also poses potential risks of environmental pollution when corporate waste management is not conducted properly. Environmental pollution resulting from corporate waste activities may cause harm to surrounding communities, including health problems, ecosystem degradation, as well as material and immaterial losses. In this context, the class action mechanism serves as a relevant legal instrument to collectively advocate for the rights of affected communities. This study aims to analyze the implementation of the class action mechanism in environmental pollution cases based on Decision Number 29/Pdt.G/2023/PN.Skh and to evaluate its effectiveness in providing legal protection and restoring the rights of affected communities. This research employs normative legal research using statute approach, case approach, and conceptual approach. The findings indicate that the class action mechanism in the aforementioned decision fulfilled the requirements of numerosity, commonality, typicality, and adequacy of representation as regulated under Supreme Court Regulation (PERMA) Number 1 of 2002. Procedurally, the class action proved effective in enhancing access to justice, ensuring judicial efficiency, and strengthening the protection of the constitutional right to a good and healthy environment. However, its substantive effectiveness remains dependent on the fulfillment of formal requirements, the quality of evidence presented, and the consistent application of environmental law principles by judges. Therefore, the class action mechanism constitutes an important instrument in environmental law enforcement, yet it requires consistent regulatory support and judicial practice to achieve optimal ecological justice.

Butgeting is an important instrument in managing retail businesses such as Toko Harapan Teknik Boyolali, as it functions as a tool for planning, control, and evaluation of company performance. Budget effectiveness is influenced by both internal and external factors of the organization. This study aims to analyze the effect of company performance and environmental uncertainty on budget effectiveness at Toko Harapan Teknik Boyolali. This research employs a qualitative approach using a library research method by reviewing and synthesizing information from various sources, including books, scientific journals, and previous studies. The results indicate that company performance has a positive effect on budget effectiveness, as good performance supports more realistic and accurate budget preparation. In addition, environmental uncertainty, such as changes in market conditions, business competition, demand fluctuations, and economic dynamics, can hinder budget effectiviness. Simultaneously company performance and environmental uncertainty influence the success of budgeting. Therefore, companies need to improve performance and implement flexible and adaptive budgeting systems to address environmental uncertainty.

Magang Industri (KPI) berfungsi sebagai media bagi siswa untuk menerapkan pengetahuan akademis ke dalam lingkungan kerja nyata, khususnya melalui keterlibatan dalam proses rekrutmen. Penelitian ini dilakukan di PT. Asri Dharma Sejahtera, sebuah perusahaan milik daerah di sektor minyak dan gas, di mana Divisi Sumber Daya Manusia memainkan peran strategis dalam mendukung operasi. Tujuan dari kegiatan ini adalah untuk mengidentifikasi tahapan rekrutmen dan mentransmisikan efektivitas metode yang diterapkan. Data dikumpulkan secara kualitatif melalui wawancara dengan staf SDM dan observasi langsung terhadap kegiatan rekrutmen. Hasil penelitian menunjukkan bahwa PT. ADS menerapkan proses rekrutmen yang sistematis, mulai dari perencanaan tenaga kerja, pengumuman lowongan pekerjaan, penyaringan aplikasi, tes, dan wawancara. Dua metode utama yang digunakan: bursa kerja dan platform dare, masing-masing dengan kelebihan dan keterbatasan yang berbeda. Bursa kerja efektif untuk interaksi pribadi dan merek pemberitaan kerja, sementara platform berani menawarkan jangkauan yang lebih luas dan efisiensi yang lebih besar. Kesimpulan menyimpulkan bahwa strategi rekrutmen hybrid mengoptimalkan kekuatan kedua metode, menghasilkan proses rekrutmen yang lebih efektif dan adaptif. Rekomendasi tersebut mencakup SOP pemeliharaan yang terperinci, penerapan sistem e-rekrutmen yang komprehensif, dan pelaksanaan evaluasi berkala guna meningkatkan transparansi, kualitas, dan daya saing perusahaan.

APIs (Application Programming Interfaces) have become a key component in the development of modern digital products and the transformation of cloud-based services. Its ability to provide structured access to data and enable cross-platform integration makes APIs at the core of the enterprise's digital architecture. However, the high level of API openness poses increasingly complex security challenges, including potential data exploitation, injection attacks, credential misuse, and exploitation of business logic loopholes. This article examines the strategic role of APIs in the digital ecosystem, analyzes the operational risks that arise from API exposure, and evaluates the effectiveness of basic defense mechanisms such as API Gateways and Web Application Firewalls (WAFs). The findings of the study show that while both solutions play an important role in controlling access, filtering, and mitigating attacks at the surface layer, they have not been able to provide comprehensive protection against modern API threats that are dynamic, distributed, and often exploit weaknesses at the application and business logic levels. Therefore, a more holistic, layered, and sustainable API security approach is needed, including anomalous behavior detection, API abuse protection, and real-time monitoring to maintain the integrity and reliability of digital services.  

The purpose of this research was to analyze the role of profitability in moderating the relationship green accounting, environmental performance, and total asset turnover on firm value in the 2019-2023 food and beverage subsector. All food and beverage companies listed on the Indonesia Stock Exchange (IDX) in that period became the research population. The purposive sampling technique resulted in 80 companies. Analyzed were using Descriptive Statistics, Classical Assumption Tests, Hypothesis Testing, and Moderated Regression Analysis (MRA).The result show that green accounting has a negative and significant effect on firm value, while environmental performance has a positive and significant effect.Total asset turnover does not significantly affect firm value. Furthermore, profitability is proven to moderate the relationship between green accounting and environmental performance with firm value but does not moderate the effect of total asset turnover. Based on these findings, green accounting plays a role in influencing firm value, although it is not the primary factor determining investors assessments. The implementation of environmental performance is more widely perceived as a form of social responsibility and sustainability that enhances public trust and market value. Meanwhile, efficiency in asset utilization through total asset turnover is not considered a key determinant in increasing firm value.

This study explores key antecedents of turnover intention among employees in the warehouse industry, with a focus on workload, work stress, and job satisfaction. Conducted at CV. Sejati Pati, the research involved 102 respondents selected using a saturated sampling technique. The study applied a quantitative approach, using a structured questionnaire with a five-point Likert scale. Data were analyzed through multiple linear regression using IBM SPSS 27, including classical assumption tests such as normality, multicollinearity, and heteroscedasticity. The results showed that workload and work stress have a positive and significant effect on turnover intention, while job satisfaction has a negative and significant effect. In contrast, compensation and work environment were found to be statistically insignificant. Simultaneously, all variables jointly contribute to explaining 64.9% of the variation in turnover intention. These findings underscore the critical role of managing job demands and psychological pressure while enhancing employee satisfaction to reduce the likelihood of resignation. The research provides empirical insights for human resource management in high-pressure sectors, particularly warehouses, where operational continuity and labor stability are crucial. It also offers practical implications for developing targeted strategies to improve employee retention and foster a more resilient workforce in logistics operations.

Penelitian ini dimaksudkan untuk mengkaji pengaruh kompensasi finansial, kepuasan kerja, dan work-life balance terhadap loyalitas karyawan yang berasal dari Generasi Z. Latar belakang dari penelitian ini didasari oleh meningkatnya tingkat mobilitas kerja pada kelompok Generasi Z, yang menciptakan tatantangan sendiri bagi perusahaan dalam mempertahankan tenaga kerja muda yang memiliki potensi tinggi. Penelitian ini menerapkan pendekatan kuantitatif dengan menggunakan metode survei yang melibatkan 80 responden dari kalangan Generasi Z yang bekerja di sektor manufaktur. Pengolahan data dilakukan dengan bantuan SPSS versi 22, dengan menggunakan sejumlah tahapan pengujian yang mencakup pengujian validitas dan reliabilitas, pengujian asumsi klasik, serta analisis regresi linier berganda. Analisis yang dilakukan dalam penelitian ini mengungkapkan bahwa ketiga variabel independen, yaitu kompensasi finansial, kepuasan kerja, dan work-life balance secara signifikan berpengaruh terhadap loyalitas karyawan, baik secara parsial maupun simultan. Temuan ini menegaskan bahwa upaya untuk menciptakan keseimbangan yang optimal antara kehidupan profesional dan personal berperan sebagai aspek strategis yang berkontribusi secara signifikan terhadap peningkatan loyalitas karywan di lingkungan kerja.  Penelitian ini memberikan implikasi bahwa perusahaan perlu lebih memperhatikan aspek work life balance dalam strategi manajemen sumber daya manusia untuk mendorong retensi dan komitmen karyawan.  

Pengelolaan sumber daya manusia di perusahaan harus dijalankan dengan sebaik mungkin dengan pengelolaan yang efektif dan efesien agar perusahaan dapat bersaing dengan persahaan-persahaan lainnya. Sebaliknya jika pengelolaan sumber daya manusia perusahaan tidak berjalan dengan efektif, maka akan muncul berbagai masalah yang akan mengganggu kinerja perusahaan. Fenomena yang sering terjadi adalah terdapat banyak karyawan yang ingin berpindah kerja atau intensi turnover yang akhirnya berujung pada keputusan karyawan tersebut untuk meninggalkan pekerjaannya (turnover).

Penelitian ini bertujuan untuk menganalisis pengaruh Lingkungan Kerja, Motivasi, dan Work-Life Balance terhadap Loyalitas Karyawan di Perusahaan EPC di Jakarta, dengan Kepuasan Kerja sebagai variabel mediasi dan moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan melibatkan total 259 responden yang dipilih melalui teknik purposive sampling. Data dikumpulkan menggunakan kuesioner terstruktur dan dianalisis dengan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Lingkungan Kerja, Motivasi, dan Work-Life Balance memiliki pengaruh positif dan signifikan terhadap Loyalitas Karyawan. Selain itu, ketiga variabel tersebut juga berpengaruh positif dan signifikan terhadap Kepuasan Kerja. Temuan lain menunjukkan bahwa Kepuasan Kerja turut memberikan kontribusi positif dan signifikan terhadap Loyalitas Karyawan, namun tidak berperan sebagai variabel moderasi. Sebaliknya, Kepuasan Kerja berfungsi sebagai variabel mediasi dalam hubungan antara Lingkungan Kerja, Motivasi, dan Work-Life Balance dengan Loyalitas Karyawan. Penelitian ini diharapkan mampu memberikan kontribusi praktis bagi strategi manajemen sumber daya manusia, khususnya dalam meningkatkan retensi karyawan, serta memberikan implikasi teoretis yang dapat memperkaya kajian akademik di masa mendatang.

This study aims to analyze the effect of communication (X1), work environment (X2), and workload (X3) on job satisfaction (Y) among employees at PT Indomarco Prismatama. Job satisfaction is a crucial factor influencing employee performance and productivity; therefore, understanding the factors that affect it is essential for the company’s sustainability and growth. This research employs a quantitative approach with a saturated sampling technique, in which the entire population is used as the sample. The total number of respondents in this study was 30 employees. The analytical method used was path analysis with the assistance of SPSS version 22 software. The results show that the communication variable (X1) has a significant effect on job satisfaction (Y), with a significance value of 0.000. This indicates that effective, clear, and open communication between management and employees can enhance employees’ satisfaction with their jobs. Furthermore, the work environment variable (X2) also has a significant effect on job satisfaction (Y), with a significance value of 0.000. This finding suggests that a safe, comfortable, and supportive work environment, both physically and non-physically, plays a vital role in shaping employees’ positive perceptions of their work. In addition, the workload variable (X3) has a significant effect on job satisfaction (Y), with a significance value of 0.009. This means that a proportional workload, in accordance with employees’ capabilities, can improve job satisfaction, whereas excessive workloads may reduce it. Overall, this study concludes that communication, work environment, and workload have a significant effect on job satisfaction among employees at PT Indomarco Prismatama. The implication of this study is that management should continuously improve the quality of communication, create a conducive work environment, and establish a balanced workload to maintain and enhance employee job satisfaction.

This study aims to examine the relationship between a company's value (firm value) and three key variables: environmental performance, capital structure, and management ownership. The research focuses on companies listed on the Indonesia Stock Exchange during the period from 2022 to 2024. The objective is to understand how these internal and external factors contribute to shaping a company’s market valuation and overall financial health. Using a panel data regression analysis with a fixed effect model, the study provides empirical evidence based on secondary data drawn from company financial reports and sustainability disclosures. The results indicate that capital structure, measured by the proportion of debt to equity, has a significant negative impact on firm value. In contrast, both environmental performance and the proportion of shares owned by management have a positive and significant effect on firm value. These findings suggest that while excessive debt may erode investor confidence and reduce a firm's valuation, strong environmental commitments and management ownership foster positive perceptions in the eyes of stakeholders, including investors and customers. Theoretically, this research supports stakeholder and agency theories by highlighting how internal governance and ethical responsibility play a role in corporate success. Pragmatically, the results offer important insights for companies, especially in emerging markets like Indonesia, to align sustainability and ownership strategies with financial management to boost firm value. Companies are encouraged to optimize their capital structures, strengthen their environmental reporting practices, and promote management ownership as a way to align interests and enhance long-term performance. Overall, this study contributes to the literature on corporate governance and sustainability by providing current, context-specific evidence relevant to stakeholders in the Indonesian capital market.