Digital transformation has driven companies to enhance supply chain efficiency and resilience through innovative technologies. However, challenges such as a lack of transparency, low efficiency, and risks of operational disruptions remain significant barriers in Supplier Relationship Management (SRM). This study aims to explore the role of blockchain technology in improving transparency, trust, and supply chain resilience. Using a qualitative case study approach, data were collected through in-depth interviews with supply chain managers from three companies in Indonesia and supporting document analysis. The findings reveal that blockchain implementation enhances operational efficiency by up to 35%, reducing the average process cycle time from 10 days to 6 days. Additionally, transparency levels increased by 40%, reflected in the ability of supply chain participants to monitor information flow in real time. Trust among stakeholders also improved by 25%, attributed to encrypted data security and immutable transaction records. These findings confirm that blockchain strengthens supply chain resilience through three main dimensions: response, recovery, and adaptation. The contribution of this research lies in enriching the literature on the role of blockchain in SRM, particularly in the context of supply chain resilience. Furthermore, the results provide practical guidance for companies in designing blockchain implementation strategies to mitigate operational risks and enhance stakeholder collaboration

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 Research that entitled “The Influence of Interest Rate and Earnings Percapita To Saving In Banyumas Regency”. Data that used are secondary data : interest rate of deposit at public bank, GDRB according to Constant price in Banyumas Regency, sum up resident in Banyumas Regency, saving of Banyumas sociedy, period of year time are 2016-2021 aims to 1) partial analyzing the influence of interest rate an earning per capita to saving in Banyumas Regency (2) knowing the most factor effects to saving in Banyumas Regency.
The Result of analyzing during period 2016-2021 shows :

Saving mean in Banyumas Regency during the research period are Rp. 1.634,683 milliar, the mean of interest rate are 19,50%. The mean of Earnings percapita during the research period are Rp. 1.498.677,- its better than minimum regional wage, it’s mentioned indicate that the good enough society Banyumas earnings.
The correlation coefficient show that the variable of interest rate has a strong relation with saving, its mentioned of 0,596, The correlation coefficient of earnings percapita with saving are 0,943. It’s mean that retation of variable of earnings percapita has the strong relation with saving.
Partial effects from independent variable show that interest rate and earnings percapita have a significant effect. Earnings percapita is a most effect to saving its show by significance of alpha 0,000 and t value is 6,951 its above of t tables 2,18 interest rate has t value 3,238 with the significance of alpha 0,017.
Simultan effects show that independent variable (interest rate and earnings percapita) have an effect to saving with significance of alpha 5%, it’s mentioned proved with the F value 40,259 bigger than F tables 3,86 and with significances of alpha 0,000.
Based on elasticity of earnings percapita have a biggest effect to saving with the value 1,314.

Therefore, government of Banyumas Regency suggested to make-up of earnings percapita so that saving in Banyumas Regency can increase.