This study aims to analyze the impact of corporate governance, renewable energy, and waste management on sustainable development goals (SDGs) at PT Rajawali Dwi Putra Indonesia. The three variables were chosen because they are closely related to sustainability activities that have become a global focus, especially in facing environmental, economic, and social challenges. This study uses a quantitative approach with data collection techniques through a 1-5 Likert scale questionnaire distributed to all company employees through the census method. Data analysis was conducted using multiple linear regression which includes validity, reliability, classical assumptions, and hypothesis testing (t test and F test). The results showed that partially, renewable energy and corporate governance have a significant positive effect on development goals. Meanwhile, waste management also has a significant effect yet a negative relationship direction. Simultaneously, the three independent variables have a significant positive effect on sustainable development goals. These findings are expected to be a reference for companies in formulating sustainability strategies and supporting the acceleration of achieving sustainable development goals, especially in developing countries such as Indonesia.

The capital market holds a pivotal role in the economy, serving as a platform where investors assess the balance between risk and return. This study aims to analyze how Stock Volatility influences both Beta Risk and Return on Investment (ROI), as well as to examine the impact of Beta Risk on ROI for stocks listed on the Indonesia Stock Exchange in 2024. Utilizing a quantitative approach through path analysis, the findings indicate that Stock Volatility has a statistically significant negative effect on ROI, while its influence on Beta Risk is not significant. Conversely, Beta Risk shows a significant negative relationship with ROI. These outcomes suggest that higher levels of systematic risk tend to reduce investment returns. The results of this study offer practical insight for investors seeking to understand stock risk behavior in the capital market.

This study aims to examine the influence of inflation, monetary policy, and market volatility on interest rate changes in state-owned banks in Indonesia during the 2019–2024 period. A quantitative associative approach was applied using secondary data collected from official financial reports. The analysis involved multiple linear regression, t-tests, and F-tests. The t-test results revealed that only inflation had a significant and negative impact on interest rates, while monetary policy and market volatility did not show significant effects. Simultaneously, the F-test indicated that the three variables did not significantly influence interest rates, supported by a low Adjusted R² value of only 13.4%. These findings suggest that other external factors outside the model play a more dominant role in determining interest rate fluctuations. The results emphasize the critical importance of inflation control and the need for a more comprehensive approach in shaping interest rate policy within state-owned banking institutions.

This study focuses on analyzing the cost of capital as a key element in financial decision-making within manufacturing companies in Indonesia. The main objective is to assess the impact of expected return, dividend policy, and systematic risk on the cost of capital, both simultaneously and partially. A quantitative approach was employed using multiple linear regression analysis, with secondary data collected from annual financial reports and market information spanning the years 2020 to 2024. The findings reveal that jointly, the three independent variables significantly influence the cost of capital. However, on a partial basis, only the expected return variable shows a statistically significant and positive effect. In contrast, dividend policy and systematic risk do not exhibit significant influence, and their directional relationships contradict the initial hypotheses. These results suggest that investors’ return expectations play a crucial role in shaping a company’s capital structure, while the effects of dividend policy and systematic risk require further investigation due to their inconsistent outcomes. This study offers practical insights for corporate management and policymakers in formulating effective financing strategies that are responsive to dynamic market conditions.

This study looks at how integrated reporting (Y) is impacted by risk management (X1), non-financial performance (X2), and company reputation. The results of the first hypothesis test (H1) indicate that risk management (X1) significantly influences integrated reporting (Y) with a significance value of 0.634 (p>0.05). This means that the null hypothesis (H0) is rejected, indicating a significant contribution of X1 to Y. Conversely, the second hypothesis test (H2) shows that non-financial performance (X2) does not have a significant influence on integrated reporting (Y), with a significance value of 0.001 (p<0.05), so the null hypothesis (H0) is accepted and H2 is rejected. Similarly, the third hypothesis (H3) shows that corporate reputation (X3) does not have a significant effect on integrated reporting (Y) with a significance value of 0.000 (p<0.05), causing the null hypothesis (H0) to be accepted and H3 to be rejected. However, the simultaneous test (H4) reveals that risk management (X1), non-financial performance (X2), and company reputation (X3) collectively have a significant effect on integrated reporting (Y), as indicated by a significance level of 0.000 (p<0.05) and a calculated F value of 11.137, which is greater than the table F value of 3.443. This supports the acceptance of H4, indicating that although some variables are not significant individually, the combination of the three collectively contributes to explaining the variation in integrated reporting (Y).

This study aims to examine the impact of systematic risk and interest rates on the stock returns of state-owned banks (Bank BUMN) listed on the Indonesia Stock Exchange during the period 2021–2023. Using a multiple linear regression approach, the study finds that neither systematic risk nor interest rates have a significant partial or joint effect on the stock returns of Bank BUMN. These findings indicate that in the context of the Indonesian stock market—particularly the state-owned banking sector—these factors may not necessarily be the primary determinants in shaping stock returns. The implication of these results is the importance of considering other variables that may play a greater role in explaining stock return movements, such as firm-specific microeconomic factors and investor expectations regarding the banks’ fundamental performance.

This study aims to examine the influence of green accounting and environmental performance on financial performance in chemical sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The independent variables used are green accounting (X1), measured using environmental costs, and environmental performance (X2), measured using the PROPER rating, while the dependent variable is financial performance measured by ROE. The sample consists of 20 companies selected through purposive sampling, and data analysis is conducted using multiple linear regression with SPSS. The t-test results show that green accounting has a significant negative effect on financial performance, while environmental performance has a significant positive effect. The F-test indicates that both independent variables together have a significant positive effect on financial performance.

This research was carried out to determine the impact of earnings quality on financial resilience at CV. Rhoda Jaya. The qualitative methodology used in this research is by conducting interviews, observations, notes regarding problems, and other data sources against company informant CV. Rhoda Tiga. The data management stages start with the first data collection, second data triangulation, third Data reduction, fourth, presentation of data and finally, verification and conclusions. For data analysis methodsThe research uses a narrative analysis approach where the researcher constructs a narrative or story from the collected data.

The purpose of this study on the Role of Green Economy in Encouraging Entrepreneurial Innovation of MSME’s Selling Coconut Ice is to find out how to classify waste that can be processed into something that can be reused and waste that cannot be processed. Coconut ice sellers sometimes do not know how coconut waste can be processed into something that has economic value. Therefore, coconut ice sellers only sell coconut to be made into coconut ice with various variants by providing innovative flavors other than original such as palm sugar flavors, or using flavored syrups. With so many coconut ice sellers today, there is a large amount of coconut waste generated every day. Materials that sometimes cause waste in MSME entrepreneurs selling coconut ice are waste that is not used or discarded such as coconut shells, coconut fibers, syrup bottles, milk cans, and plastic (other waste). This is a problem for traders who have difficulty distributing waste so that it can be processed into something that can be used or useful and has economic value for waste that is reprocessed. To emphasize the environmentally friendly aspects of coconut waste and can increase the attractiveness for consumers to care about their environment regarding the waste. So from the conclusion of this research can emphasize, how important the green economy is in encouraging innovation regarding entrepreneurship in MSME’s for coconut ice sellers.

PT Samaristo Mitra Tekhnik is a company engaged in the field of building construction services and procurement of electricity, gas and steam. PT Samaristo Mitra Tekhnik, which runs its business in the field of construction services, of course, the procurement of fixed assets greatly influences the running of the company's business. The research objective to be achieved is to determine the role of management accounting information on fixed asset investment decision making at PT Samaristo Mitra Tekhnik. This research is a qualitative descriptive research with a case study nature. The results of research conducted at PT Samaristo Mitra Tekhnik indicate that the company has implemented management accounting information in the process of making long-term decisions regarding fixed asset investments.