PT XYZ adalah perusahaan yang bergerak dibidang manufaktur peralatan dapur seperti mangkuk, piring, dan gelas. Produk – produk tersebut diproduksi dengan proses cetakan yang merupakan bagian akhir dari proses produksi peralatan dapur diatas. Saat ini, proses pencetakan merupakan proses yang menghasilkan defect tertinggi, diantaranya defect mengental atau permukaan produk tidak rata sebesar 37.2%, diikuti dengan pin hole (adanya gelembung udara pada bahan baku) 30.6%, dan fuchi (cacat dimensi) sebesar 16.7%. Penerapan metode Failure Mode Effect Analysis (FMEA) dan Six Sigma terbukti dapat meningkatkan kualitas cetakan produk peralatan dapur dari 3.31 menjadi 4.15 atau meningkat sebesar 0.84 sigma. Pencapaian tersebut didapatkan setelah diaplikasikannya perbaikan pada temperatur atau suhu cetakan serta pengendalian pada bahan baku. Peningkatan nilai sigma tersebut tentu saja dapat meningkatkan produktivitas perusahaan karena menurunnya produk yang cacat.

This study aims to evaluate the level of compliance of sustainability report disclosures based on the Global Reporting Initiative (GRI) Standards in four energy sector companies in Indonesia, namely PT Bukit Asam (PTBA) Tbk, PT Aneka Tambang (ANTM) Tbk, PT Timah (TINS) Tbk, and PT Alamtri Resources Indonesia (ADRO) Tbk for the period 2022-2024 using a qualitative descriptive approach method with content analysis of each company's sustainability report and comparing disclosures on indicators of universal standards and specific GRI standards. The results showed that all companies have achieved full compliance with GRI universal standards in the last two years (2023 and 2024), especially PTBA, ANTM, and TINS consistently maintain complete disclosure (100%) on GRI 100: Universal Standard for three consecutive years since 2022. Likewise, TINS managed to achieve 100% full disclosure for GRI specific standards 200, 300, 400 and ranked first for the 2023-2024 period compared to the other 3 companies. However, there are variations in disclosure on the economic, environmental and social specific standards between 4 companies. These findings confirm a commitment to transparency in the energy sector, but there is a need to improve the quality of reporting, particularly on social and environmental aspects to align with international standards.

The purpose of this study was to investigate the partial and simultaneous effects of leadership and incentive on employee’s performance at Hamparan Perak district. The Likert scale approach was utilized to collect data for this study, which employed quantitative methodologies. Using complete sampling, 60 employees from the Hamparan Perak district served as the study's subjects. The study's findings showed that, first, leadership significantly and favorably affects employee performance, as seen by the tcount > ttable value of 6.534 > 1.764, a result value of 0.559, and a sig value of 0.005 < 0.05. Second, tcount > ttable, which is 6.859 ? 1.764 with a result value of 0.540 and a sig value of 0.002 < 0.05, indicates that incentive have a positive and substantial impact on employee’s performance. Third, the results of the fcount > ftable, which are 11.897 > 2.608 with a result value of 0.721 and Sig value < 0.05 then 0.004 > 0.05, were obtained concurrently with the F test, demonstrating that leadership and incentives have a significant and positive impact on employee’s performance at Hamparan Perak district.

This study aims to determine the role of gender diversity in moderating the performance of the social environment, and governance on financial risk. This research approach is quantitative by using secondary data. ESG data and financial risks will be obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) during a certain period, for example 2018–2023. This study uses a moderated regression analysis (MRA) approach to examine the influence of gender diversity moderation on the relationship between ESG performance. This study reveals that gender diversity has a significant moderating influence on the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial risk.

This research aims to examine the effect of financial distress and good corporate governance on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used was a purposive sampling method based on predetermined criteria. The samples used in this research were 60 samples from companies that met the criteria. The data analysis technique used is multiple linear regression analysis and is assisted by the SPSS 22.0 statistical program. The results of this research show that the variables financial distress, institutional ownership, and audit committee have no effect on earnings management. Meanwhile, managerial ownership has a negative effect on earnings management.

This research aims to analyze the influence of growth opportunities, accounting conservatism, and company size on the earnings response coefficient. The sample for this research is mining companies listed on the Indonesia Stock Exchange (BEI), totaling 18 companies during the 2018-2022 period. Data was taken from the company's financial reports using a purposive sampling method. The classical assumption tests used consist of Data Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Meanwhile, the types of hypothesis testing used are the T Test (partial), F Test (simultaneous), and Determination Coefficient Test (R2) with multiple linear regression analysis. The research results show that growth opportunity and accounting conservatism have no effect on the earnings response coefficient, while company size has a negative effect on the earnings response coefficient.

This research aims to examine the effect of dividend policy and accounting conservatism on earnings quality in companies in the infrastructure, utilities & transportation and mining sectors listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used is a purposive sampling method based on certain criteria. From the specified criteria, a sample of 25 companies was obtained. The analytical method used is multiple linear regression analysis using IBM SPSS statistics 22. The results of this research indicate that the dividend policy variable has no effect on earnings quality. Meanwhile, accounting conservatism has a significant positive effect on earnings quality. The principle of accounting conservatism is applied by companies on the basis of management's caution against exaggerating the profit value of the financial statements.

Usaha Mikro Kecil Menengah (UMKM) memberikan kontribusi untuk meningkatkan pendapatan daerah namun permasalahan yang banyak dijumpai adalah pengurusan Nomor Identitas Berusaha (NIB). Desa Cijaku, Kabupaten Lebak selaku mitra yaitu usaha emping melinjo Mak Edol juga memiliki permasalahan terkait legalitas usaha. Berdasarkan permasalahan tersebut Tim Pengabdian Kepada Masyarakat Universitas Sultan Ageng Tirtayasa membantu memberikan solusi agar pelaku usaha untuk mendapatkan izin usaha dan izin komersial atau operasional. Tujuan Pengabdian Kepada Masyarakat ini adalah meningkatkan pemaham mitra terkait legalitas usaha dan memberikan pendampingan dalam pembuatan Nomor Induk Berusaha (NIB) melalui sistem online Single Submission dan Sertifikasi Halal melalui sistem SiHalal. Metode yang digunakan adalah deskriptif dengan teknik observasi, wawancara, dokumentasi, dan substansi Iptek. Berdasarkan kegiatan Pengabdian Kepada Masyarakat yang telah dilakukan bahwa usaha emping melinjo Mak Edol telah berhasil memperoleh Nomor Induk Berusaha (NIB) dan sertifikat halal. 

The case of human trafficking in NTT has become an unresolved case. Most of the case of human trafficking in NTT are migrant workers. Human trafficking cases are effected by the actors involved in the network of problems. ANT (Actor Network Theory) is used as a review to describe the various roles of actors in human trafficking networks and is used to find the point of problem of human trafficking cases in NTT. The results of this study indicate an indication of the onvolvement of actors of human trafficking groups participating in trafficking networks. And poverty is a major factor in the rise and fall of human trafficking in NTT. And the poverty is a major factor in the unstoppable of human trafficking in NTT. The results of this study also led to the solution of economic empowerment as a way out of poverty to end human trafficking cases in NTT.