Penelitian ini memiliki tujuan untuk mengkaji pengaruh kinerja lingkungan dan biaya lingkungan terhadap profitabilitas. Sampel yang digunakan adalah 52 perusahaan manufaktur yang tercatat di Bursa Efek Indonesia pada periode 2022-2023, dengan metode purposive sampling. Variabel kinerja lingkungan diukur menggunakan data PROPER, sementara biaya lingkungan dihitung berdasarkan biaya CSR yang dibagi dengan laba bersih, dan profitabilitas diukur melalui rasio ROA. Penelitian ini menggunakan data kuantitatif dengan teknik analisis berupa regresi data panel. Hasil penelitian menunjukkan bahwa kinerja lingkungan tidak memiliki pengaruh signifikan terhadap profitabilitas pada rentang waktu 2022-2023. Selain itu, biaya lingkungan juga tidak berpengaruh secara signifikan terhadap profitabilitas selama periode tersebut.

One fundamental human need, which requires a highly specific solution, is the fulfillment of sexual desires, with marriage serving as its gateway. Therefore, a man who is already married may go to great lengths to marry again. Cross-border polygamous marriages involving Indonesian women and Malaysian men, conducted in Satun, Thailand, present a complex legal phenomenon. This study aims to analyze the implementation of laws governing such marriages under Indonesian, Malaysian, and Thai legal systems, as well as their impact on the legal status of the marriage, women's rights, and legal recognition in each country. The findings reveal that cross-border marriages often fail to fulfill registration procedures in the home country, rendering them legally unrecognized in Indonesia and Malaysia. In Thailand, Islamic law applied in Satun permits polygamy, but such recognition is local and does not automatically extend across national borders. This study recommends strengthening legal cooperation among countries to provide better legal protection for couples and related parties involved in cross-border marriages.
 
 

Education aims to help students become more independent and critical in the process of discovering their own identity. Participatory education is a relevant approach that allows students to actively participate in the thinking process. The philosophy of educational progressivism pioneered by John Dewey reflects much of this approach. According to progressivism, education should be student-centered by emphasizing hands-on experience to teach and build critical thinking skills. Relevant works on progressivism and Dewey's concept of education are investigated in this qualitative research. The results show that the idea of progressivism is strongly related to Indonesia's national education goal, which is to create innovative, independent, and flexible students. A student-centered curriculum and a supportive education system are needed to implement this theory.

Abstract, The research was conducted to determine: 1. To determine the effect of Auditor Integrity partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. 2. To determine the effect of Auditor Independence partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. 3. To determine the effect of Auditor Ethics partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency, 4. To determine the effect of Auditor Integrity, Auditor Independence, Auditor Ethics simultaneously on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. The subjects of this study were auditors working at the Inspectorate Office of Gorontalo Regency. The data collection method in this study used a questionnaire. This test was carried out using SPSS 21 and using the Method of Successive Interval (MSI). The data analysis techniques used to test the hypothesis were simple regression analysis and multiple regression analysis. Based on the results of the study, it can be concluded that the variables of Integrity, Independence, and Auditor Ethics have a positive and significant influence on the quality of Internal Audit at the Inspectorate Office of Gorontalo Regency, both partially and simultaneously.