Public-Private Partnerships (PPPs) have emerged as a strategic approach to addressing the challenges of public sector development, particularly in the context of budget constraints and the demand for sustainability. Although numerous studies have explored the potential of PPPs, there remains a gap in understanding how this approach can simultaneously enhance operational efficiency and project sustainability. This research aims to evaluate the contribution of PPPs to operational efficiency and sustainability through case studies from five key sectors: transportation, energy, health, education, and clean water. The research employs a qualitative approach, utilizing thematic analysis based on primary data from semi-structured interviews with stakeholders and secondary data from project documents and official reports. The findings reveal that PPPs can improve cost efficiency by up to 20% in transportation projects through the application of technology and innovative management. In the energy sector, a 40% reduction in carbon emissions was achieved due to the integration of environmentally friendly technologies. Moreover, in the health sector, project completion times were reduced by 15%, while patient satisfaction rates increased by 30%. The study also highlights that the success of PPPs depends on balanced risk-sharing, contract transparency, and effective collaboration between the public and private sectors. This research contributes to strengthening empirical evidence on the relevance of PPPs as a strategic solution for enhancing operational efficiency and sustainability in the public sector. These findings are expected to serve as a guide for policymakers in designing more adaptive PPP contracts that support sustainable development. Thus, this study reinforces the role of PPPs as a key instrument in addressing modern development challenges

This study aims to examine the regulatory conflict regarding the granting of Mining Business Permits (IUP) to religious organizations and to assess whether, from a business law perspective, religious organizations are eligible to manage mining operations. This research employs a normative legal research method based on statutory regulations, specifically Law Number 3 of 2020 and Government Regulation (PP) Number 25 of 2024. The study also adopts a literature review approach, where the researcher examines literature discussing mining permits through research findings, reports, scientific studies, and other regulations related to the cases analyzed in this study, utilizing the business law perspective applicable in Indonesia. The study concludes that granting Mining Business Permits (IUP) to religious organizations is still not compliant with regulatory provisions. Furthermore, the eligibility of religious organizations to manage mining operations needs to be thoroughly assessed, particularly in terms of administrative compliance, financial capability, waste or environmental management, and technical requirements as stipulated in Law Number 3 of 2020 concerning Mineral and Coal Mining.

Penelitian ini bertujuan untuk mengkaji konflik regulasi pemberian Izin Usaha Pertambangan (IUP) bagi Ormas keagamaan dan mengkaji apakah Ormas keagamaan dalam perspektif hukum bisnis layak untuk mengelola usaha pertembangan. Penelitian ini menggunakan metode penelitian hukum normatif yang didasarkan pada peraturan perundang-undangan Undang-Undang Nomor 3 Tahun 2020 dan Peraturan Pemerintah (PP) Nomor 25 Tahun 2024. Penelitian yang dilakukan juga menggunakan pendekatan studi literatur di mana peneliti mengkaji literatur yang membahas tentang izin pertambangan melalu hasil penelitian, laporan, kajian ilmiah dan peraturan lain yang berkaitan dengan kasus yang dikaji di dalam penelitian ini dengan menggunakan perspektif hukum bisnis yang berlaku di Indonesia. Penelitian ini menyimpulkan bahwa Izin Usaha Pertambangan (IUP) untuk Ormas keagamaan secara regulasi masih tidak sesuai dan kelayakan Ormas keagamaan dalam mengelola pertambangan masih perlu diuji baik secara administratif, kemampuan finansial, pengolahan limbah atau lingkungan, dan syarat-syarat teknis yang diatur dalam Undang-Undang Nomor 3 Tahun 2020 tentang Pertambangan Mineral dan Batubara.

The integration of Environmental, Social, and Governance (ESG) metrics into performance evaluation has become increasingly vital in achieving corporate sustainability and competitive advantage. This study investigates the impact of ESG metrics on organizational performance within the framework of strategic management accounting (SMA). Using a quantitative approach, secondary data were collected from ESG reports of 100 publicly listed companies across various industries. The analysis employs multiple linear regression to examine the relationships between ESG dimensions—Environmental, Social, and Governance—and financial performance indicators, including Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q. The results reveal a significant positive correlation between ESG scores and financial performance, with the Environmental dimension exhibiting the strongest influence (? = 0.45, p < 0.01), followed by Social (? = 0.30, p < 0.05) and Governance (? = 0.25, p < 0.05). Firms with high ESG scores (?75) reported 15% higher ROA and 20% higher ROE than those with lower scores. These findings underscore the importance of integrating ESG into SMA practices to enhance transparency, stakeholder trust, and sustainable decision-making processes. This study contributes to the literature by providing a comprehensive evaluation framework that aligns ESG metrics with corporate objectives. Practical recommendations include adopting global ESG standards, improving transparency in ESG reporting, and prioritizing strategic initiatives in sustainability. Future research could explore the long-term effects of ESG integration on non-financial outcomes, such as brand reputation and employee satisfaction.

The Community Service Lecture work program in the form of hydroponic kale and catfish cultivation applications with an aquaponic system was carried out in Dawuhan Hamlet, Kayugiyang Village, Wonosobo Regency. The purpose of this KPM work program is to utilize the yard of the house so that it has productive value and educate the community with environmentally friendly cultivation systems. The stages of implementing this work program include the stages of field surveys and partner conditions, seeding kale seedlings, installing Aquaponics installation ponds, and mentoring activities. The technology used is the aquaponic system cultivation, which utilizes catfish manure as natural fertilizer for water spinach plants placed on it. From the results of the implementation of the KPM work program, it resulted in 1 (one) unit of aquaponic cultivation ponds, increasing public knowledge, especially for teenagers who are KPM partners.

Tujuan dari penelitian ini adalah untuk menganalisa monopoli bsinis simpan pinjam. Koperasi adalah salah satu bentuk usaha yang selama ini dikenal pro rakyat dan mempunyai badan hukum di Indonesia. Koperasi lebih terlihat dari sisi kekeluargaan dan gotong royong untuk saling membantu anggotanya demi kesejahteraan bersama sesuai prinsip dasar koperasi yang diatur dalam undang - undang No 25 Tahun 1992 Tentang Perkoperasian. Koperasi simpan pinjam adalah merupakan salah satu dari beberapa jenis koperasi yang diatur dalam undang undang No 25 Tahun 1992 Tentang Perkoperasian yang bertujuan untuk mensejahterakan anggota dan masyarakat yang non anggota. Akan tetapi kehadiran koperasi simpan pinjam pada saat ini seringkali di monopoli oleh pemilik modal dalam hal pendiriannya,   keberadaannya, serta dalam hal pengelolaannya. Penelitian ini menggunakan metode pendekatan yuridis normatife atau hukum normatif. Dalam pasal 3 UU. No 25 tahun 1992 tentang Perkoperasian disebutkan bahwa, koperasi bertujuan memajukan kesejahteraan anggota pada khususnya dan masyarakat pada umumnya, serta ikut membangun tatanan perekonomian nasional, dalam rangka mewujudkan msayarakat yang maju, adil dan makmur berlandaskan Pancasila dan Undang-Undang Dasar 1945. Untuk memajukan anggotanya maka koperasi seperti halnya koperasi konsumen atau koperasi simpan pinjam tentunya tidak bisa mengambil margin yang banyak (untuk koperasi konsumen). Koperasi Simpan Pinjam merupakan suatu lembaga keuangan dan termasuk sebagai lembaga intermediary, meskipun demikian lembaga keuangan ini memiliki sifat yang khusus sesuai dengan prinsip prinsip koperasi.