Purposes: This study investigates the impact of the COVID-19 pandemic on the adoption of green accounting and its consequences for profitability in the consumer goods industry listed on the Indonesia Stock Exchange from 2018 to 2022.
Methods: This study utilizes panel data regression analysis conducted with EViews 13 software. The COVID-19 variable is examined both before and during the epidemic. Green accounting measures environmental performance and disclosure, whereas ROA represents profitability. Purposive sampling chose 21 companies that met the given criteria, yielding 86 observations.
Findings: The study shows that COVID-19 impacts environmental performance and transparency but has no meaningful impact on profitability. Furthermore, neither environmental performance nor environmental disclosure affects profitability. These results suggest that companies recognize the importance of integrating environmental performance into their operations, including waste management and the efficient use of natural resources, even though these efforts are not directly linked to profitability. This awareness enables companies to anticipate and mitigate the impacts of the pandemic. Furthermore, public ownership, as a control variable, does not significantly influence environmental performance, environmental disclosure, or profitability.
Novelty: This study uses COVID-19 variables based on variants according to the research period, namely the Delta variant, the Alpha variant, and the Omicron variant. There has never been a similar study that includes COVID-19 data divided into COVID-19 variants. The next difference is that the Performance and Environmental Disclosure variables function as both Y variables and X variables (intervening). In addition, this study also uses a control variable, namely public ownership.

The government has the task of realizing prosperity for the entire Indonesian nation, so it is necessary to intervene in all areas of life, which of course can give rise to clashes of interests which ultimately require The State Administrative Court to finish it. The absolute competence of the State Administrative Court in the State Administrative Law is to adjudicate State Administrative disputes, however, with the enactment of Law Number 30 of 2014 concerning State Administration (UUAP) bring about changes in the expansion of the practice of organizing State Administrative Courts in Indonesia, namely the testing of factual actions. The problems discussed in this study focus on the legal implications of the policy of expanding the competence of the State Administrative Court in testing factual actions after the UUAP came into effect. The approach method in this study is normative juridical, with qualitative data analysis. The results of the study indicate that the legal implications regarding the policy of expanding the competence of the State Administrative Court in testing factual actions after the enactment of the UUAP which is supplemented by Supreme Court Regulation Number 2 of 2019 concerning Guidelines for Settlement of Disputes over Government Actions and the Authority to Adjudicate Unlawful Acts by Government Agencies and/or Officials, transfers the authority of the District Court to adjudicate on the basis of a lawsuit under Article 1365 of the Civil Code to the State Administrative Court. However, the government's factual actions will not be questioned if there is no loss, considering that Article 53 paragraph (1) of the State Administrative Court Law requires an element of loss when filing a lawsuit against government actions.
 
Abstrak
Pemerintah mempunyai tugas untuk mewujudkan mewujudkan kesejahteraan bagi seluruh Bangsa Indonesia, sehingga perlu campur tangan dalam segala bidang kehidupan, yang tentu dapat menimbulkan gesekan kepentingan yang pada akhirnya membutuhkan Peradilan Tata Usaha Negara (PTUN) untuk menyelesaikannya. Kompetensi absolut PTUN dalam Undang-Undang Peratun adalah mengadili sengketa TUN namun dengan lahirnya Undang-Undang Nomor 30 Tahun 2014 tentang Administrasi Pemerintahan (UUAP) membawa perubahan perluasan terhadap praktik penyelenggaraan PTUN di Indonesia, yaitu pengujian tindakan faktual. Permasalahan yang dibahas dalam penelitian ini fokus pada implikasi yuridis mengenai kebijakan perluasan kompetensi Pengadilan Tata Usaha Negara dalam pengujian tindakan faktual pasca berlakunya UUAP. Metode pendekatan dalam penelitian ini adalah yuridis normatif, dengan analisa data kualitatif. Hasil penelitian menunjukan bahwa implikasi yuridis mengenai kebijakan perluasan kompetensi PTUN dalam pengujian tindakan faktual pasca berlakunya UUAP  yang dilengkapi dengan  Peraturan  Mahkamah  Agung Nomor 2  Tahun 2019  tentang Pedoman Penyelesaian Sengketa Tindakan Pemerintahan dan Kewenangan  Mengadili Perbuatan    Melanggar    Hukum    oleh    Badan dan/atau Pejabat Pemerintahan, mengalihkan kewenangan Peradilan  Negeri  mengadili dengan  dasar  gugatan  Pasal  1365  KUH Perdata ke PTUN. Namun tindakan  faktual  pemerintah tidak  akan  dipersoalkan  jika  tidak  ada  kerugian,  mengingat dalam Pasal 53 ayat (1) UU PTUN,  mengharuskan  ada  unsur  kerugian  ketika mengajukan gugatan atas tindakan pemerintah.

Purposes: With profitability acting as the mediating variable, the study’s objective is to evaluate the impact of implementing green accounting and its environmental implications on firm value in manufacturing companies listed on the Indonesia Stock Exchange between 2020 and 2022.
Methods: The approach used in this study is a quantitative approach. The research sample was 171 cases. Data analysis was performed using path analysis using Eviews 10, and the Sobel test was used to conduct the mediation test.
Findings: This study indicates that green accounting and environmental performance impact can enhance firms’ value. Employing green accounting practices and improving environmental performance impact enhances profitability. The greater the profit, the higher the firm’s value. Profitability may play a role in determining the effect of green accounting and environmental performance impact on firm value.
Novelty: This research supports the idea that profitability can be a mediator in understanding the effect of green accounting and environmental performance impact on the firm value of Indonesian industries listed on stock exchanges. Profitability as a mediating variable requires further investigation, as green accounting practices and improved environmental performance impact can increase operational efficiency, reduce costs, and ultimately improve a business’s profitability. Increased profit makes a company more valuable to investors and other stakeholders.

This study aims to analyze the relationship between work engagement and job satisfaction, with meaningfulness to work as a moderating variable among employees at Spa Village Resort Tembok Bali. The research employs a quantitative approach using moderation regression analysis. Data were collected from 127 respondents using a Likert-scale questionnaire that has been tested for validity and reliability. The results indicate that work engagement has a positive and significant effect on job satisfaction. Meaningfulness to work also has a significant direct effect on job satisfaction and strengthens the relationship between work engagement and job satisfaction. The regression model incorporating the moderating variable shows a higher R-Square value than the model without moderation, indicating that meaningfulness to work enhances the contribution of work engagement to job satisfaction. The findings highlight the importance of management in creating a work environment that supports engagement and meaningfulness to improve employee job satisfaction.

This study aims to analyze the role of job satisfaction as a mediator of the influence of leadership and work motivation on the performance of labor inspectors at Korwil II Malang, East Java Province. The research method used is quantitative with an explanatory research approach, involving a population of 32 labor inspectors with saturated sampling techniques. Data were analyzed using path analysis. The results show that leadership and work motivation significantly influence job satisfaction and employee performance. Furthermore, job satisfaction mediates the influence of leadership and work motivation on employee performance. The implications of this study emphasize the importance of participative leadership styles and the provision of extrinsic motivation to increase job satisfaction, which ultimately leads to improved performance of labor inspectors.

The administration of Medical Records must be supported by qualified, experienced human resources and a workload that is appropriate for the officers who are on hand. The UOBK RSUD Dr. Mohamad Saleh Probolinggo has four filing officers, one of whom has a bachelor's degree in economics and the other three have only completed high school. The purpose of this study is to analyze the workload of filing officers and calculate the need for labor in the filing unit. This type of research is descriptive qualitative with data collection methods through interviews and observations. Calculations made with ABK Kes produced data on the requirement for 12 health human resources, resulting in the demand for 8 more staff in the filing unit.

Objective: to analyze the implementation of the career pattern of the State Civil Apparatus in structural positions within the Mojokerto City Government, analyze the obstacles that occur and provide contributions and solutions that must be applied in the career pattern. Method: qualitative descriptive. Data were obtained through observations, interviews, and relevant documentation studies in accordance with the problem study. Results: the application of the career pattern of State Civil Apparatus in structural positions in the Mojokerto City Government has gone quite well but the patronage system is still clearly visible in the application of the career pattern. Solutions to reduce the clarity of career patterns are suggested to compile job title analysis, conduct job evaluations, determine job maps and job groups, set appropriate position competency standards, have similarities, and correlate in their functions and duties. This is important so that the direction of repositioning (promotion and mutation) of the State Civil Apparatus is clearer and the State Civil Apparatus itself can conduct a self-assessment of their career development in the future.

This study aims to examine the effect of independent variables (training and compensation) on health performance in Kindergarten Hospitals. II dr. Soepraoen Malang. Data obtained from questionnaires and interviews. The sample in this study were 90 respondents who were taken using the saturated sample method. The data collectiontechnique used was the questionnaire technique which was distributed directly to the respondents, in this case the healthperformance of the Kindergarten II Dr. Soepraoen Hospital,Malang. The data analysis technique used multiple linear regression analysis. Thisresearch uses reliability test techniques, validation and classical assumptions. The resultsof this study indicate that the independent variables (trainingand compensation) have a positive and significant effect on employee performance.

Vehicle detection is the artificial intelligence that can help us in transportation highway systems like counter vehicles passing through the road on Eid Mubarak day etc. The object in this case is divided into six classifications there are car, motorbike, van, truck, and three-wheel. On the dataset vehicle is mostly an image of a car that we get from Kaggle. To solve vehicle detection problems such as poor vehicle detection and reduced detection accuracy, we provide a new vehicle detection with a dataset at kaggle. The clustering process consists of steps in which input images are transformed into morphometrics. The next step is to classify the image data using the K-Means algorithm. The images grouped by this detection are vehicles. The first step is to determine the randomly drawn mean or center point of two image data values ??in the database. If there is no data transfer, the group is considered stable and group creation is completed. Seven vehicle image data are used to test this application. And the result of our experiment on vehicle detection is about 85.7 % accurate

Silicone injection on the penis is the result of developments in the health sector. Efforts to provide services to patients must always apply applicable professional ethics. This relationship is prone to conflict when the parties do not carry out their roles as expected by the other party. This study aims to determine the legal regulation and protection of patients who inject silicone and other substances into the penis. This research is a normative legal research and empirical law, namely research conducted by collecting primary, secondary and tertiary legal materials. Legal materials obtained in research are presented in a more systematic writing in order to answer the problems that have been formulated