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

Domestic violence is a critical issue affecting many individuals and families in Indonesia, with varied impacts across urban and rural areas. This study examines the implementation of the Restorative Justice approach in resolving domestic violence cases in these contexts and identifies factors influencing its effectiveness. Using a mixed-methods approach, the research combines quantitative analysis through surveys and qualitative insights from in-depth interviews. Data were collected from 300 respondents, including victims, offenders, and mediators, from urban and rural settings, alongside interviews with key stakeholders. The findings reveal significant differences in acceptance and satisfaction with Restorative Justice processes between urban and rural populations. In urban areas, higher legal awareness and access to trained mediators contribute to a 70% satisfaction rate, reflecting better participation and understanding of the process. In contrast, rural areas exhibit a lower satisfaction rate of 50%, hindered by cultural norms, limited legal knowledge, and a shortage of qualified mediators. Despite these challenges, Restorative Justice shows promise in addressing domestic violence by fostering dialogue, accountability, and reconciliation, emphasizing victim empowerment and offender rehabilitation. This study underscores the necessity of adapting Restorative Justice practices to local socio-cultural contexts to enhance effectiveness. Recommendations include developing tailored mediator training programs, increasing public awareness, and integrating community leaders into the process to build trust and legitimacy. The research contributes to the discourse on legal reform by highlighting the potential of Restorative Justice to create a more inclusive, responsive, and sustainable mechanism for resolving domestic violence cases in Indonesia. These findings are pivotal for policymakers in designing adaptive strategies to bridge the urban-rural divide and strengthen the justice system.

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.

In conducting research, using descriptive methods, where the sources and types of data used are quantitative data and qualitative data. The research design used by the author is a primary data research design and a secondary data research design. The data collection technique used is a field research technique which includes interviews and observations, while a library research technique includes data collection techniques by studying, reviewing and understanding existing data sources. in several books related to the research.
In the presentation of the raw material inventory report still using manual recording using inventory cards and Microsoft Office Excel 2003 software, then the new information system will be used to create a system that includes making DFD, ERD, Normalization, context diagrams and physical design, namely output design and databases.
From the results of the study, it can be concluded that the existing system in CV. Adi Sejahtera Bandung there are several weaknesses, the system for recording transactions in and out of raw materials that is run manually is still not efficient, the occurrence of errors and the slow sales process is due to the slowness in receiving information on goods at this company. The author suggests using a computerized raw material inventory information system to help management control inventory transactions by improving the information structure in reports and making standardized reports to make work efficient and effective.

This study examines the relationship between requirements and framework development in Customer Engagement (CE). In this paper it is developed based on engagement theory with the assumption that satisfying relationships will be able to create emotional relationships so that colleagues will be involved and bound to each other. Based on theoretical studies, this paper proposes a framework that examines the components that exist in CE, antecedents. involved and the consequences of CE. To complete the study, we also discuss how the type of industry, company characteristics - Business to Business vs Business to Consumer - and value and level of involvement affect the satisfaction relationship, both direct and indirect contributions from the point of view of emotional involvement in Customer Engagement. Next, examine the development of Customer Engagement and how to maximize company performance by making appropriate strategic changes. The findings of this paper are the relationship between emotions and the indirect contribution of customers’ needs to be improved to the company's service industry with the B2B concept for products/services with a high level of involvement; Furthermore, it is also necessary to improve services for products or services with a high level of brand value and companies that provide a higher level of satisfaction.

This study aims to design an ordering and sales information system at CV New Flashphone Semarang. Through the creation of the Ordering and Sales Information System, it is expected to be able to simplify the process of ordering and selling goods, as well as to make reports of goods more quickly, which is used by the company as a management tool in sales activities at CV New Flashphone Semarang.
                The research method used is the Real Time Processing research method, which is one of the processing with concrete processes that uses online media. This input is done continuously and can automatically be obtained through the sensor. In using this real time processing, the user gets much more benefit because the time it takes to get the results is instant. So you don't have to wait long to get the desired result. The reaction is much faster than some of the previous processing.
                The results of the research from the design of ordering and sales information systems are to make it easier for consumers to make purchases and order goods, as well as to facilitate companies in marketing their products and also make it easier for companies to control existing goods. Currently the company is still using a manual system in recording ordering transactions and selling goods, even though implementing an information system will minimize the risk of recording errors in reports, so that information is faster and more complete.