This study discusses how corporate governance (Good Corporate Governance/GCG) plays a role in reducing and controlling financial risk in an organization. Financial risk is an inseparable aspect of business activities, especially when companies face unstable and challenging market conditions. Therefore, a governance system is needed that can help companies recognize potential risks early on, as well as set appropriate handling strategies to minimize their impact on business continuity. The method used in this study is a literature study, namely by collecting secondary data from scientific journals and trusted articles that are relevant to the topic. The discussion includes theoretical foundations related to GCG principles, corporate governance structures, and financial risk mitigation steps. In addition, the role of the government in providing regulatory support is also discussed as part of the external factors that affect the effectiveness of corporate governance. From the results of the analysis, it is known that the application of GCG principles such as transparency, accountability, and responsibility has a major influence on the company's resilience in facing financial risks. A clear organizational structure and strong supervision allow companies to manage risks systematically. In other words, GCG makes a real contribution to strengthening a sustainable and adaptive risk management system to changes in the business environment.

Default refers to a situation where one party to an agreement fails to fulfill or negligently performs its obligations as stipulated in the contract between the creditor and debtor. This study examines a case of default in an employment contract, as seen in the South Jakarta District Court Decision No. 276/Pdt.G/2012/PN.Jkt.Sel, where an employee unilaterally resigned before the contract’s expiration without fulfilling the agreed-upon obligations. The research aims to analyze the legal resolution of default and the judge’s considerations in ruling on the case. Using a normative juridical method with a case study approach, the study concludes that the court ruled the defendant in default and ordered compensation as specified in the employment agreement. The judge’s decision was based on the principles of freedom of contract, pacta sunt servanda, and good faith.

This study aims to analyze the impact of digital technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, by considering the mediating roles of innovation capability, financial access, and business trust. MSMEs play a strategic role in the national economy, yet they continue to face various challenges in enhancing competitiveness and business performance. Digital technology adoption has emerged as a key strategy to drive operational transformation, expand market reach, and improve efficiency. This research adopts a quantitative approach using the Structural Equation Modeling (SEM) method to examine the relationships among variables. The findings indicate that digital technology adoption significantly affects MSME performance, both directly and through the enhancement of innovation capability and financial access. Furthermore, business trust also plays an important role as a psychological factor that reinforces commitment and business sustainability. These findings highlight the importance of policy support, digital infrastructure, financial literacy, and innovation capacity in strengthening the competitiveness of MSMEs in the digital economy era. This study provides both theoretical and practical contributions to the development of a digital-based MSME empowerment model in Indonesia.

This study focused on creating an innovative learning tool – a rotating solar system model – to help sixth-grade elementary students in Natural Sciences (IPA) better understand the solar system. We identified key challenges in teaching this topic: students often showed low interest and struggled with the abstract concepts of planetary movement. To address these issues, we used a Research and Development (R&D) approach following the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation). The rotating solar system model was designed as a three-dimensional teaching aid that students could manually rotate. This simple yet educational design visually demonstrates the orbit and rotation of planets around the sun. During development, we consulted with subject matter experts and media experts to ensure the content's accuracy and visual quality. Validation results were highly positive, with average scores of 88% from subject experts, 83% from media experts, and 92% from practitioners, all categorized as "good." We then conducted a limited trial with 29 sixth-grade students at SD Negeri 222 Palembang. The results were encouraging: we observed a significant improvement in conceptual understanding, as evidenced by pre-test and post-test score comparisons, as well as an increase in student motivation during the learning process. 

This study aims to evaluate the effectiveness of the National Cash Social Assistance (BST) policy on the purchasing power of communities in Surabaya. BST is a social protection program launched by the Indonesian government in response to the economic impact of the COVID-19 pandemic. The policy targets low-income and vulnerable groups through direct cash transfers, with the goal of maintaining basic consumption levels and preventing a sharp decline in household welfare. This research examines the extent to which the BST program has achieved its objectives, particularly in enhancing or sustaining the purchasing power of its beneficiaries in urban settings. The study employs an evaluative approach using a mixed-methods design, combining quantitative survey data with qualitative interviews involving aid recipients and local-level implementers. The findings indicate that the BST program had a positive short-term impact on household purchasing power, particularly in meeting essential needs such as food and utility expenses. However, several implementation challenges were also identified, including issues of inaccurate beneficiary targeting, delays in distribution, and the relatively small amount of assistance compared to actual household need. These results highlight that the effectiveness of social policy is not solely dependent on budget allocation but also on the precision of its implementation on the ground. Consequently, the study recommends improvements in beneficiary data updating, enhanced transparency in aid distribution, and the development of more adaptive program designs that reflect local socio-economic conditions. The findings are expected to serve as a valuable reference for policymakers in designing more efficient and sustainable social assistance programs in the future.
 

According to a UNESCO report, more than 80% of industrial wastewater containing hazardous substances is discharged without treatment. This research aims to understand the implementation of Permen LHK Number 6 of 2021 in the management of hazardous waste at PT Bina Guna Kimia and the role of the Semarang Regency Environmental Agency (DLH). The research uses a descriptive qualitative approach with empirical juridical methods. Data were obtained through observation, interviews, documentation, and literature studies, and validated by source triangulation and analyzed qualitatively. The results showed that PT Bina Guna Kimia has implemented Permen LHK No. 6 of 2021 well, although there are still challenges such as the lack of understanding of employees about waste classification. The B3 waste management system in this company is quite effective with strict procedures in identification, storage, transportation, recording through logbooks, and real-time monitoring through the SIMPEL application. The company also regularly conducts training and works with certified vendors. DLH Semarang Regency plays an active role through supervision, socialization, compliance audits, coaching, and education to businesses to increase environmental awareness and compliance. This study suggests that DLH and PT Bina Guna Kimia improve education and training programs, and encourage industry players to seek alternative funding for the implementation of environmentally friendly technology. In addition, collaboration between stakeholders needs to be improved to create effective and sustainable hazardous waste management.

Abu Ubaid’s economic thinking, particularly in the context of wealth distribution and social justice, provides important insights for the management of Islamic economics. Through his work Kitab al-Amwal, Abu Ubaid emphasizes the role of the state in distributing the wealth of the people fairly and the obligation of individuals to pay zakat and sedekah. His thinking that focuses On equity, transparency, and accountability in wealth management remains relevant amidst the challenges of global economic inequality. Abu Ubaid’s ideas on social justice and wealth distribution provide guidance in building a more equitable and sustainable economic system.
 

In the context of modern organizations that increasingly demand high productivity, employees’ emotional well-being is often overlooked in organizational design. This study aims to explore how a humanistic approach can be integrated into organizational design to create a work environment that is not only efficient but also supportive of emotional well-being. Using a literature review method complemented by interviews and observations of workplace dynamics, this study finds that organizations still tend to adopt bureaucratic and technocratic approaches that neglect employees’ psychological dimensions. As a result, issues such as burnout, decreased motivation, and low work engagement emerge. The findings highlight the need for a paradigm shift in organizational design—from a purely structural system toward a humanistic design that considers emotional needs. This study emphasizes that emotional well-being must be positioned as a strategic element in organizational design, not merely as a supplementary effort. Thus, work effectiveness and emotional well-being can be sustainably aligned.

This study investigates the relationship between management control systems and cooperation, which translates into the performance of intra-organizational relationships. This study aims to test a theoretical model using Partial Least Square (PLS) on survey data collected from the retail industry sector. This quantitative research uses a survey method by collecting data using random sampling techniques. The sample used in this study was taken from the respondents of managers and supervisors who have authority in purchasing or procuring goods in the store or warehouse. Next, the questionnaire is organized into two parts; the first contains demographic data, and the next is long-term work, which will be loaded into 20 questions. The results show a direct relationship between performance measurement systems and the three dimensions of cooperation (information sharing, problem-solving, and willingness to adapt to change. This study examines the influence of the performance measurement system and the socialization process on business units' performance, where cooperation plays a mediating variable. The results of this study make a significant contribution by explaining the role of this growing knowledge pool by empirically exploring how cooperation can be mobilized and enforced through SPM, performance measurement systems, and socialization processes

Penelitian ini bertujuan untuk memperoleh pemahaman yang komprehensif mengenai perkembangan studi terdahulu terkait hubungan antara Environmental, Social, Governance (ESG) dan Tax Avoidance, pengukuran serta hasil yang diperoleh penelitian sebelumnya, dan peluang penelitian di masa depan. Pendekatan Systematic Literature Review (SLR) digunakan untuk meminimalkan bias atas penelitian terdahulu yang beragam. Software Publish or Perish sebagai alat bantu dan Google Scholars sebagai mesin pencarian. Diperoleh 27 artikel ilmiah yang relevan serta sesuai dengan kriteria inkluasi dan eksklusi dalam rentang waktu 2015-2025. Hasil dari penelitian ini menunjukkan bahwa artikel ilmiah terkait hubungan antara ESG dan Tax Avoidance mengalami perkembangan signifikan. Meski artikel ilmiah yang sesuai baru muncul pada 2021, namun data sampel dari 2009 hingga 2023 sudah digunakan dengan sektor non-keuangan menjadi yang paling diminati. Terdapat 17 teori yang digunakan sebelumnya dan agency theory menjadi yang terfavorit dengan menempatkan ESG sebagai variabel independen dan Tax Avoidance sebagai variabel dependen. Diperoleh 4 Proksi untuk mengukur Tax Avoidance dan 9 proksi untuk mengukur ESG. Dengan Multiple Linear Regression sebagai teknik analisis yang paling banyak dipakai, hasil yang mayoritas dapatkan adalah ESG berpengaruh signifikan secara negatif terhadap Tax Avoidance. Penelitian ini diharapkan mampu berkontribusi akademik dengan menghimpun berbagai rujukan.