This study examines the relationship between corporate financial disclosure and investment decisions by shareholders and investors in capital markets. Using a comprehensive dataset of 486 publicly listed companies from multiple stock exchanges over a five-year period (2018-2022), we investigate how the quality, scope, and timing of financial disclosures influence investment behaviors, pricing efficiency, and capital allocation. Through multiple regression analysis, structural equation modeling, and panel data techniques, we find that higher disclosure quality is significantly associated with increased trading volumes (?=0.42, p<0.01), lower bid-ask spreads (?=-0.38, p<0.01), and reduced stock price volatility (?=-0.31, p<0.01). Our analysis reveals that voluntary disclosures beyond regulatory requirements have a stronger impact on institutional investor decisions compared to retail investors. Additionally, the study documents that forward-looking financial information and segment reporting have particularly strong effects on investment decisions during periods of market uncertainty. The findings contribute to disclosure theory and provide empirical evidence for regulators considering disclosure policy reforms, corporate executives formulating communication strategies, and investors developing investment frameworks that incorporate disclosure quality assessment. The study addresses the causality challenge through instrumental variable estimation and difference-in-differences analysis of regulatory changes, enhancing the robustness of the identified relationships.

This study examines the effectiveness of Management Information Systems (MIS) in environmental permit administration within the Environmental Agency of Makassar City during the 2023-2024 period. Employing a qualitative case study approach, the research integrates several theoretical frameworks including Systems Theory, Technology Acceptance Model (TAM), Resource-Based View (RBV), Diffusion of Innovations, and Contingency Theory to comprehensively evaluate MIS performance. Through in-depth interviews with 35 respondents, direct observations, and documentation analysis over six months, the research identifies the impact of MIS implementation on environmental governance. Findings reveal significant improvements in processing efficiency (42% time reduction), administrative error reduction (67% decrease), and enhanced stakeholder engagement (53% increase in public participation). Nevertheless, challenges persist in regulatory alignment, technical reliability (12% system downtime), and user adaptation (23% of staff reporting usage difficulties). The study underscores the importance of continuous system optimization, targeted training, and cross-departmental integration for sustainable environmental governance. Theoretical contributions include an integrated MIS evaluation model for environmental administration contexts, while practical implications offer recommendations for technology-based permitting process improvements. Research limitations include a single geographic focus and relatively short observation period, suggesting the need for future longitudinal and comparative studies.

Bureaucratic reform is the government's effort to improve the quality of public services in Indonesia. This study aims to analyze the impact of the implementation of the bureaucratic reform program on the quality of public services, evaluate obstacles and challenges in its implementation, and provide recommendations to strengthen the effectiveness of bureaucratic reform. The research method used is a qualitative approach with data collection techniques through interviews, observations, and documentation studies. The results of the study show that the implementation of bureaucratic reform has had a positive impact on increasing the efficiency, effectiveness, and responsiveness of public services. There is an increase in public satisfaction with the quality of services provided. However, there are still several obstacles and challenges, such as resistance to change among bureaucrats, limited budgets and resources, and suboptimal coordination between government agencies. To strengthen the effectiveness of bureaucratic reform, it is necessary to strengthen leadership and leadership commitment, develop the capacity of bureaucratic human resources, increase transparency and accountability, and synchronize bureaucratic reform policies and programs. This research provides theoretical and practical implications for efforts to improve the quality of public services through bureaucratic reform in Indonesia.

This research explores the role of social media in shaping collective identity among users in contemporary society. By employing a qualitative methodology that includes in-depth interviews and content analysis, the study investigates how individuals create and share content that reinforces their group affiliations and fosters a sense of belonging. The findings reveal that social media platforms serve as vital spaces for community building, where users share personal narratives and visual content, and engage in discussions that highlight shared values and experiences.  Key themes identified include the impact of different content types on identity formation, the influence of community leaders and influencers, and the significance of intersectionality in shaping collective identities. While positive interactions on social media can strengthen group cohesion, negative experiences and the prevalence of echo chambers can lead to fragmentation and exclusion. This research underscores the dual nature of social media as both a tool for connection and a potential source of division. Ultimately, the study contributes valuable insights into the complexities of identity formation in the digital age and emphasizes the need for inclusive and supportive online environments. As social media continues to evolve, understanding these dynamics is essential for fostering social cohesion and empowering communities in an increasingly interconnected world.

This study investigates the pragmatic strategies employed in digital communication, specifically within social media platforms. As the use of social media continues to rise, understanding how users navigate language and meaning in these contexts becomes increasingly vital. Utilizing a qualitative approach, the research analyzes user interactions on platforms such as Twitter, Instagram, and Facebook to identify key pragmatic strategies, including politeness, implicature, and contextual cues. The findings reveal that social media users employ diverse strategies to convey messages effectively in an environment characterized by brevity and immediacy. Additionally, the research highlights significant cultural influences on language use, showcasing variations in communication styles, humour, and politeness norms across different cultural backgrounds. These insights underscore the importance of cultural awareness in fostering effective cross-cultural communication. Ultimately, this research contributes to the field of pragmatics by enhancing our understanding of the interplay between language, culture, and digital communication. The study also offers practical recommendations for social media users to improve their communication effectiveness, facilitating more respectful and meaningful interactions in the digital space. As digital communication evolves, further exploration of emerging trends and challenges in this area is essential for adapting to the dynamic landscape of human interaction.

This study employs a quantitative methodology to evaluate the impact of financial report quality on performance accountability within the Regional Financial Management Agency of Mamasa Regency. Data was collected through a structured questionnaire distributed to all agency employees, ensuring a comprehensive understanding of their perspectives. The analysis utilized hypothesis testing and basic linear regression to derive meaningful conclusions from the data collected. The sample for this investigation comprised all 52 employees from the Regional Financial Management Agency, allowing for an inclusive representation of the population. The results of the hypothesis test yielded a significance value (Sig.) of 0.001, which is less than the threshold of 0.05. This statistical finding leads to the conclusion that the quality of financial reports (variable X) significantly influences performance accountability (variable Y) in the agency. These findings underscore the importance of maintaining high standards in financial reporting, as it directly correlates with enhanced accountability in performance. The study highlights the need for continuous improvement in financial report quality to foster greater transparency and responsibility within public financial management practices.

This study aims to critically analyze how accounting policies implemented in insurance companies contribute to effective risk management and overall financial stability. As the business environment becomes increasingly complex and competitive, insurance firms must adopt robust accounting policies that not only facilitate accurate financial reporting but also enhance their ability to identify, assess, and manage various risks. By employing a mixed-methods approach that integrates both qualitative and quantitative data, this research will explore the intricate relationships between accounting policies, risk management strategies, and their subsequent impact on the financial performance of insurance companies. The study will first provide a theoretical framework that outlines the significance of sound accounting practices in the context of risk management. It will then delve into empirical analysis through case studies of selected insurance companies, assessing how their accounting policies influence risk assessment and mitigation processes. Data will be collected via surveys and interviews with key stakeholders, including financial managers, risk officers, and auditors, to gather insights on the effectiveness of these policies in practice. Furthermore, this research will evaluate the correlation between specific accounting practices and key performance indicators, such as profitability, solvency, and liquidity ratios. By identifying best practices and potential areas for improvement, the study aims to offer practical recommendations that can enhance the alignment between accounting policies and risk management efforts. Ultimately, this research seeks to contribute to the existing literature on accounting and risk management in the insurance sector, providing valuable insights that can inform policy formulation and strategic decision-making within the industry. Through this comprehensive evaluation, the study aspires to foster a deeper understanding of how effective accounting policies can serve as a foundation for robust risk management frameworks, thereby promoting long-term financial stability in insurance companies.

This research aims to explore strategies and challenges in implementing School Based Management (MBS) at UPT SPF SMP Negeri 22 Makassar City. Through a qualitative research approach, data was collected through in-depth interviews, participant observation, and document analysis. The research results show that schools have adopted a number of strategies to implement SBM, including increasing stakeholder participation, using technology in the teaching and learning process, and increasing transparency and accountability. However, the research also uncovered a number of challenges, including resistance to change, lack of training and support for school staff, and resource constraints. This research suggests that effective solutions to these challenges are essential to ensure successful and sustainable SBM implementation.
 
 

Indonesia is one of the many countries with confirmed cases of Covid-19. An increase in Covid-19 cases can have a big impact, one of the impacts is the declining quality of human resources for each individual in a company. To improve the quality of human resources, of course you have to know the management of human resources. Human resource management is the process of managing human beings from planning, recruitment, selection, training, development, compensation, career, safety, health and maintaining industrial relations to termination of employment to achieve from the company and achieve prosperity. The scope of HRM is the objectives of HRM, policy objectives and functions of HRM related to improving the quality of the company's human resources, including: 1. Planning 2. Organizing 3. Implementation 4. Supervision. The functions of human resource management in a company or organization itself include: 1. Job analysis 2. Human resource planning 3. Human resource recruitment 4. Selection 5. Training and development 6. Job evaluation 7. Compensation 8. Career path 9. Safety and health. Factors that influence the quality of human resources in a company are as follows: 1. Company culture 2. Environment 3. Technology 4. Leadership 5. Adaptation 6. Productivity 7. Motivation and recognition. The company's strategy in order to improve the quality of human resources after Covid-19, as follows: 1. Clear job description 2. Detailed work planning 3. Emphasis on technical qualifications and skills 4. Emphasis on special worker training 5.

This research was conducted with the intention of discovering how the management of incoming and outgoing letters is handled in the General, Personnel, and Legal Subdivisions of the Office of the Education Office of the Province of South Sulawesi. This is a qualitative study, with data obtained from direct observations and interviews about the management of incoming letters and letters. The descriptive research methodology was utilized for this study's research design. Field studies by observation (observation) and interviews were used to collect data for this study (interview). The study's findings revealed that the management of incoming and outgoing letters in the General, Personnel, and Legal Subdivisions at the South Sulawesi Province Education Office, based on the results of interviews and observations, employs a combined principle, namely the principles of centralization and decentralization. In terms of archive storage, inactive archives are managed by Archivists, whereas active archives are managed by their respective subsections.