The use of Village Funds does not always go according to plan and optimally. Tanjungsari Village has become one of the villages with the largest Village Fund income in the last two years. This research aims to look at the optimization of the use of Village Funds carried out by the Tanjungsari Village government as a manifestation of the implementation of Law number 6 of 2014 concerning Villages. The research method used in this research is descriptive analysis method with a qualitative approach. The results of this research are divided into three, the first is that the Village Fund has been utilized by Tanjungsari Village for village development and community empowerment in accordance with the priorities for utilizing Village Funds based on directions from the central government. Second, the use of Village Funds in Tanjungsari Village has provided many benefits for the people of Tanjungsari Village which are in accordance with the objectives of the Village Fund. Third, the use of Village Funds in Tanjungsari Village has not been running optimally because the use of Village Funds is still unable to solve the problem of unemployment and poverty and significantly increase original village income in Tanjungsari Village.

The evaluation of companies in Indonesia, particularly in the manufacturing sector, which drives the economy, is influenced by various elements. The study analyzed the impact of three main factors on firm valuation: dividend policy, investment decisions, and debt policy. Population in the study includes all manufacturing business entities listed on the Indonesia Stock Exchange from 2019-2022. The sample of 291 companies was chosen through purposive sampling with specific criteria. Research findings indicate that investment decisions have a significant positive impact on firm value, dividend policy and debt policy do not have a significant effect.

The Indo Pacific region is an area rich in natural resources and has great economic potential. However, rapid economic growth and lack of awareness of environmental protection and social sustainability have led to negative impacts on the environment and society in the region. To overcome this problem, the ESG (Environmental, Social, and Governance) concept has been widely recognized as a framework for encouraging sustainable economic growth by considering environmental, social and good governance factors. The purpose of this research is to examine how the ESG concept is applied in the development and development of the blue economy in the Indo Pacific Region, especially during Indonesia's tenure as chairman of ASEAN in 2023. In this research, we will identify the concrete steps taken by Indonesia in implementing the concept. ESG and promoting the blue economy in the region. This research uses a descriptive qualitative approach method. Data was processed and collected using questionnaires and library literature. The research object consisted of 50 STIE Ganesha student respondents. By analyzing the policies and initiatives launched by the Indonesian government during their leadership in ASEAN. Relevant data will be collected through literature reviews and official documents. It is hoped that the results of this research will provide a better understanding of Indonesia's efforts to implement ESG concepts and promote the blue economy in the Indo Pacific Region. This research limits the scope by using students' perspectives regarding the ESG concept in developing the blue economy in the Indo Pacific region. This research can also provide insight into the challenges faced and the opportunities that exist in developing a sustainable economy in this region. Relevant policy implications will also be identified to support the future development of the blue economy.