Penelitian ini bertujuan untuk mengkaji transparansi dan akuntabilitas dalam pelayanan pajak kendaraan bermotor di Samsat Jember melalui pendekatan kualitatif deskriptif. Pengumpulan data dilakukan melalui wawancara mendalam, observasi langsung, kuesioner, dan dokumentasi. Analisis data menggunakan model Miles dan Huberman dengan triangulasi sumber untuk menguji keabsahan temuan. Hasil penelitian menunjukkan bahwa upaya transparansi diwujudkan melalui digitalisasi layanan, pemanfaatan media sosial, call center, dan sosialisasi di luar kantor, yang memberikan akses informasi lebih terbuka kepada wajib pajak. Sementara itu, akuntabilitas diperkuat melalui audit berkala, bukti pembayaran elektronik, pelatihan pegawai, dan evaluasi publik berbasis ulasan daring. Langkah-langkah tersebut menunjukkan adanya komitmen dalam meningkatkan efisiensi dan integritas layanan pajak, serta membangun kepercayaan publik terhadap institusi pemerintah. Secara keseluruhan, penerapan transparansi dan akuntabilitas dalam pelayanan Samsat Jember berperan penting dalam menciptakan sistem perpajakan yang adil, terbuka, dan dapat dipertanggungjawabkan.

This research investigates the key factors influencing companies registered on the Indonesia Stock Exchange (IDX) that is experiencing financial distress between the years 2021 to 2023. In this study, 353 data points were selected from the target population using purposive sampling. Three key financial ratios were utilized as indicators of financial distress: Profitability can be measured by Return on Assets (ROA), while the Current Ratio (CR) is used to measure liquidity. Meanwhile, The Logarithm of Natural to Total Assets (LnTA) is a metric for evaluating a company’s size.  Multiple regression analysis is performed utilizing SmartPLS 4.0 software to analyze the connection between these factors and the probability of experiencing financial distress. The findings indicate a significant negative association between liquidity (CR) and company size (LnTA) with financial distress. In contrast, profitability (ROA) demonstrates an insignificant negative correlation with financial distress. This study contributes to the literature by providing a comprehensive analysis of the factors influencing financial distress in Indonesia consumer cyclical companies employs signaling theory to interpret the relationships discovered.

The pharmaceutical industry as a business entity must fulfill the right to health, especially for children. However, the Acute Kidney Injury (AKI) case in Indonesian children, with 324 cases in less than a year, indicates a violation of children's right to health and life. Court findings reveal systematic and widespread gross human rights violations, making the pharmaceutical industry involved accountable. This study aims to examine the fulfillment of elements of gross human rights violations by the pharmaceutical industry in producing contaminated drugs containing hazardous and toxic substances, as well as the burden of corporate criminal liability. This research employs a normative legal research method with a statutory approach, analyzing several legal regulations. The findings indicate that corporate actions fulfill the elements of crimes against humanity under the Human Rights Court Law, making them criminally liable. However, individual criminal responsibility remains a challenge in corporate accountability. Therefore, legal reforms are needed to strengthen pharmaceutical oversight and establish more effective corporate sanctions, such as fines as the primary penalty, business license suspension or revocation, and additional sanctions like confiscation of profits from criminal acts, corporate dissolution, and banning executives from establishing new companies in the same field.
Industri farmasi sebagai pelaku usaha memiliki kewajiban untuk memenuhi hak atas kesehatan, terutama bagi anak-anak. Namun, kasus Gangguan Ginjal Akut (AKI) pada anak di Indonesia dengan 324 kasus dalam waktu kurang dari setahun menunjukkan adanya pelanggaran hak kesehatan dan hak hidup anak. Fakta persidangan mengungkap adanya pelanggaran Hak Asasi Manusia (HAM) berat yang bersifat sistematis dan meluas, sehingga industri farmasi yang terlibat harus bertanggung jawab. Tujuan penelitian ini adalah untuk mengkaji pemenuhan unsur-unsur pelanggaran HAM berat oleh industri farmasi dalam memproduksi obat-obatan yang terkontaminasi bahan berbahaya dan beracun serta bagaimana beban pertanggungjawaban pidana terhadap korporasi yang terlibat. Penelitian ini menerapkan metode penelitian hukum normatif dengan jenis pendekatan penelitian perundangan-undangan yang mengkaji beberapa peraturan hukum. Hasil penelitian menunjukkan bahwa tindakan korporasi memenuhi unsur kejahatan terhadap kemanusiaan dalam UU Pengadilan HAM sehingga dapat dimintai pertanggungjawaban pidana. Namun, masih terdapat hambatan dalam menegakkan hukum terhadap korporasi. Namun, prinsip pertanggungjawaban pidana individu menjadi hambatan dalam menegakkan hukum terhadap korporasi. Oleh karena itu, diperlukannya  pembaharuan hukum untuk memperkuat pengawasan farmasi serta menetapkan pidana korporasi yang lebih efektif, seperti pidana denda sebagai pidana utama, pembekuan atau pencabutan izin usaha, serta sanksi tambahan seperti perampasan keuntungan yang diperoleh dari tindak pidana, pembubaran korporasi, dan larangan bagi pengurus korporasi untuk mendirikan perusahaan baru di bidang yang sama.

This study investigates the impact of Environmental, Social, and Governance (ESG) and Environmental Management Accounting (EMA) on firm value, with Green Innovation (GI) as a moderating variable. The research is based on secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, analyzed using path analysis with a moderated regression approach in SPSS. The findings reveal that ESG has a significant but negative impact on firm value, suggesting that ESG investments may be perceived as cost burdens in the short term. Meanwhile, EMA does not have a significant effect on firm value, indicating that its role in firm valuation remains unclear. The moderating role of GI does not significantly strengthen the relationship between ESG and firm value, while the interaction between EMA and GI negatively affects firm value,implying that green innovation strategies may introduce additional financial burdens. These findings highlight the complexity of sustainability investments and emphasize the need for a balanced approach to ESG and EMA implementation to optimize long-term firm value. The study contributes to legitimacy and stakeholder theories by demonstrating how sustainability strategies can influence financial outcomes. It provides practical insights for businesses to develop more effective ESG disclosure and EMA implementation strategies that align with investor expectations and long-term firm sustainability

This study aims to determine the infrastructure and facilities for physical education at State Elementary School 1 Karang Endah. The research used is in the form of quantitative descriptive research in the nature of a survey, in which research involves observing, recording the condition of objects or subjects in the field. The focus of this study is the population in this research is State Elementary School 1 Karang Endah, which will explain the state and quantity of infrastructure and facilities in the school to support the method of instruction and learning exercises. In order to gather data for this study, observation, documentation and literature. The instrument in this research is to use an observation sheet as a tool to collect data from the findings of the survey that was conducted. From the results of calculations of the availability and condition of infrastructure and facilities for physical education at State Elementary School 1 Karang Endah in athletics 6.25% games in the extremely bad category comprise 11.36% of the total, gymnastics 32.03% in the category lacking, martial arts sports 0% in the category of extremely poor. And the condition of physical education infrastructure in athletics is 16.6% Under the category of extremely poor, and games sports are 60% in the moderate category.

This research aims to design a closed fish smoking device using coconut fiber as an energy source to smoke cursed fish or snakehead fish, which is different from traditional smoking equipment. This research was carried out in the tool making stage and the tool testing stage. This fish smoking tool modification is designed from an iron, aluminum frame and stainless steel rack. The open process of smoking fish at home has disadvantages such as unknown temperature and smoke, resulting in uneven maturity levels and longer smoking times. The research method was carried out by making tools and testing the tools. The time required for the process of smoking fish using this modified tool is around 50 to 60 minutes with the fuel amount being 2 kg of coconut husks and coconut shells with 150 ml of kerosene. This smoking tool is more efficient in carrying out smoking because the smoke is trapped in the drum tube, there is only one chimney so that the smoke is more easily absorbed by the fish and has a more distinctive characteristic in smoking.

The use of information technology in companies is a crucial element to support business process effectiveness and efficiency. However, it also presents various challenges and risks that need to be managed properly. Risk management is key to protecting company value, optimizing strategies, and securing assets. PT. Eterindo Nusa Graha, as an industrial company relying on information technology, faces risks related to data, software, hardware assets, as well as threats from natural, system, infrastructure, and human resources. To address these issues, the company implements the ISO 31000:2018 framework, known for its flexibility and structured approach in identifying, assessing, and managing risks. Analysis results show that out of 16 identified risks, 5 are categorized as low, 10 as medium, and 1 as high. This indicates that most risks are still controllable, although effective mitigation strategies are needed, especially for high-category risks. The implementation of ISO 31000:2018 at PT. Eterindo Nusa Graha has helped the company protect critical assets, build stakeholder trust, and ensure smooth business processes. Thus, the company has demonstrated good risk management capabilities, although it still needs to focus more on high risks to minimize potential impacts.

The use of information technology in companies is a crucial element to support business process effectiveness and efficiency. However, it also presents various challenges and risks that need to be managed properly. Risk management is key to protecting company value, optimizing strategies, and securing assets. PT. Eterindo Nusa Graha, as an industrial company relying on information technology, faces risks related to data, software, hardware assets, as well as threats from natural, system, infrastructure, and human resources. To address these issues, the company implements the ISO 31000:2018 framework, known for its flexibility and structured approach in identifying, assessing, and managing risks. Analysis results show that out of 16 identified risks, 5 are categorized as low, 10 as medium, and 1 as high. This indicates that most risks are still controllable, although effective mitigation strategies are needed, especially for high-category risks. The implementation of ISO 31000:2018 at PT. Eterindo Nusa Graha has helped the company protect critical assets, build stakeholder trust, and ensure smooth business processes. Thus, the company has demonstrated good risk management capabilities, although it still needs to focus more on high risks to minimize potential impacts.

The stability of the banking sector is crucial in maintaining a country’s financial system and economic sustainability. This study analyzes the impact of Net Interest Margin (NIM), Non-Performing Loans (NPL), and Capital Adequacy Ratio (CAR) on banking stability in Indonesia. The inconsistency of previous research findings indicates a research gap that requires further exploration. This study employs a quantitative approach using secondary data from financial reports of conventional banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was selected using purposive sampling, resulting in 39 banks with 195 observations. Data analysis was conducted using multiple linear regression with classical assumption tests, including normality, heteroscedasticity, multicollinearity, and autocorrelation, to ensure model validity. The results show that NIM positively but not significantly affects banking stability, while NPL has a negative and significant effect. CAR also significantly influences banking stability. Enhancing banking intermediation effectiveness through NIM and CAR can strengthen financial stability, whereas increasing credit risk, reflected in NPL, can weaken stability. This study provides insights for regulators and banking management in designing more effective policies to maintain banking sector stability in Indonesia.

This study aims to determine the Influence of Asset Structure, Current Ratio, Firm Size and Sales Growth Relative to the Company's Capital Structure. The research population is a household appliance sub-sector manufacturing company listed on the Indonesia Stock Exchange. Sample selection using Purposive Sampling. The research period is 2019-2023. The data analysis technique used is multiple linear regression processed with IBM programs Statistical Package for Social Science (SPSS) Version 26. The results of the study show that the Asset Structure and Current Ratio have a negative and significant effect on the Capital Structure. Company Size and Sales Growth have no effect on the Capital Structure.