This study aims to re-examine the information that has existed in previous studies by proving that Good Corporate Governance and Corporate Social Responsibility have a significant influence on firm value. In this study using Systematic Literature Review (SLR) with a total of 41 previous journals have been taken from several websites such as Google Scholar, Semantic Scholar, Garuda Rujukan Digital, and Connected Papers. The number of previous journal publications on GCG and CSR is still fluctuating from 2020 - 2024. This research technique predominantly uses quantitative types. In collecting these research data, instruments that are widely used are mainly documentation techniques.

Research This study aims to determine the application of accountability accounting as a tool for production cost control and performance appraisal at UPT. production cost control and performance appraisal at Sikka Innovation Center. innovation center. In the application of responsibility accounting there are several indicators, namely, organizational structure, budget, separation of controllable and uncontrollable costs, account code classification, account reporting, and performance appraisal at UPT. controlled and uncontrolled, account code classification, accountability report. accountability report. Implementation of accountability accounting as a performance appraisal tool There are several indicators, namely, identification of the center of responsibility center, standards are set as benchmarks for manager performance on certain responsibility center, manager performance is measured by comparing the budget and realization between budget and realization, managers are individually rewarded or punished by higher management. or punishment from higher management.  This research uses a qualitative descriptive method. Techniques data collection techniques using literature study, observation, interviews, and documentation. documentation. The data analysis technique is done by comparing the existing theories that already exist with the data obtained from the case study.  The research results obtained from the application of accountability accounting as a means of controlling production costs and performance appraisal has not been effective because the and performance appraisal has not been effective because there is no separation between controlled and uncontrolled costs. controlled and uncontrolled costs.

Sand is the main commodity of the Gondoruso community, almost all levels of society feel the impact of the presence of sand mining. From sand, it can form a network ecosystem for local residents' livelihoods. Based on this phenomenon, researchers conducted an analysis using Max Weber's concept of Protestant Ethics and McLeland's need for achievement. Weber stated that the Protestant Ethics was the forerunner to the birth of the spirit of capitalism which brought human civilization to become the creature of capital it is today. This is in line with the thoughts of Mc Cleland who stated that to achieve progress in civilization, you need encouragement to achieve your goals. The need for achievement makes humans move to realize the progress of their civilization. This encouragement encourages people to think more rationally, ultimately encouraging capitalization to maximize existing potential. This research uses qualitative methods with an ethnographic approach. This is in line with analysis that attempts to describe and explain the reality that exists within a society.