This research aims to analyze the implementation of Good Corporate Governance at Bank BNI KK Pandanaran Semarang. The population in this study was all staff of the Internal Supervisory Unit (SPI) of Bank BNI KK Pandanaran Semarang, totaling 32 people. Data were analyzed using the Dean J. Champion formula. The results of the research show that overall Good Corporate Governance at Bank BNI KK Pandanaran Semarang has been implemented well. The principles of Accountability and Fairness have been implemented very well. The principles of Transparency, Independence and Accountability have been implemented well.

The aim of this research is to prove and analyze the influence of leadership, motivation and work discipline on the performance of Rembang Regency Civil Service Police Unit Civil Servants. This research uses the dependent variable employee performance and uses the independent variables leadership, motivation and work discipline. The population used in the research carried out were all Civil Servants of the Rembang Regency Civil Service Police Unit, a total of 69 people. The sampling method in the research carried out was a saturated sample (census), the sample in the research carried out was the entire population or all Civil Servants of the Civil Service Police Unit, totaling 69 people. The analysis technique used is multiple linear regression analysis. The research results show that the leadership variable has a positive and insignificant effect on employee performance, the motivation variable has an insignificant negative effect on employee performance and the work discipline variable has a significant positive effect on employee performance. From the determination test, it is known that the R Square adjuster coefficient is 0.177, so it can be interpreted that the variables of leadership, motivation and work discipline can explain 17.7% of employee performance, while the remaining 82.3% of employee performance is influenced or explained outside of this research model.

This research investigates the influence of the debt-to-equity ratio, current ratio, return on assets, and net profit margin on stock prices. The study specifically focuses on pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. By applying a purposive sampling technique, six pharmaceutical sub-sector companies that met the selection criteria were chosen, resulting in a total of 30 observational data points.Utilizing SPSS version 26, the study applies multiple linear regression analysis to evaluate the data. Initial stages of the multi-step analytical process involve descriptive analysis, classical assumption testing, and hypothesis testing using both t-tests and F-tests. The findings indicate that the debt-to-equity ratio, current ratio, and net profit margin significantly impact stock prices, whereas return on assets does not show a measurable effect. In addition to emphasizing the financial factors relevant to investment decision-making, the results provide valuable insights for stakeholders and investors in the pharmaceutical sector.

Digital transformation in the public sector through the implementation of e-government offers significant opportunities to enhance transparency and citizen engagement. This study analyzes the impact of digital transparency on public trust and citizen participation in Southeast Asia, focusing on Indonesia, Malaysia, and Thailand. A conceptual model was developed based on three main theories: Digital Transparency Theory, Institutional Trust Theory, and Digital Divide Theory. The research adopts a Design Science Research approach, utilizing both quantitative and qualitative methods. Data were collected through a survey of 600 respondents and in-depth interviews with 15 key stakeholders. The analysis was conducted using Structural Equation Modeling (SEM-PLS) with SmartPLS 4.0. The results indicate that digital transparency has a significant effect on public trust (? = 0.624), which in turn increases citizen participation (? = 0.538). Government reputation serves as a positive mediator (? = 0.293), while the digital divide acts as a negative moderator (? = -0.146), hindering the effectiveness of transparency in areas with limited digital access. These findings underscore the need for digital literacy strategies and the design of more inclusive e-government systems. The study provides both theoretical and practical contributions to understanding the dynamics of e-government in developing countries and promotes sustainable citizen engagement through equitable digital transparency approaches.

This research aims to analyze the influence of SIKD Sleman on SPJ-shopping processing at the Sleman Industry and Trade Department. The research method used is qualitative with primary and secondary data sources. Primary data was obtained directly through interviews, while secondary data was obtained by analyzing independently by reading the relevant laws and regulations. Based on the results of research in the form of interviews and literature studies, it can be concluded that the use of the Sleman SIKD has an influence on SPJ-shopping processing at the Regency Industry and Trade Department. The use of SIKD makes SPJ-shopping processing faster and easier so that annual budget absorption can be maximized.

This study intends to evaluate the effect of Green Accounting, Company Size, and Leverage on Financial Performance. Companies engaged in manufacturing have an important role in the Indonesian economy and are one of the largest contributors to non-oil and gas GDP. The population in this study is from manufacturing companies engaged in food and beverages listed on the IDX for the 2019-2023 period. Green accounting focuses on environmental costs, company size uses the natural lagorithm of total assets and leverage using DER, while financial performance uses ROA. The research method applied is quantitative. The sampling procedure is “purposive sampling”, which is the selection of ten companies based on predetermined criteria. The analysis methods used in this study include descriptive statistical tests, classical assumption tests, and multiple linear regression. This study uses secondary data sourced from financial statements. The results show green accounting affects the company's financial performance with a significant value of 0.012 and a regression coefficient of -88.769, company size does not affect the company's financial performance with a significant value of 0.471 and a regression coefficient of 0.378, and leverage has an influence on the company's financial performance with a significant value of 0.034 and a regression coefficient of -4.273. Green accounting, company size, and leverage simultaneously affect the company's financial performance with a significant value of 0.001.

Financial inclusion facilitates transactions for micro and small entrepreneurs, so that their businesses can run more smoothly. This study examines the use of financial technology in Micro, Small, and Medium Enterprises (MSMEs). The approach applied in this article is a qualitative approach with a library study or Library Research. The references used come from studies in national and international reputable scientific articles that are in accordance with the research topic. Based on the literature review in the results and discussion, it can be concluded that financial services based on financial technology contribute positively to financial inclusion in Micro, Small, and Medium Enterprises. The impact on MSMEs, in the early stages, the use of Fintech products and services is a crucial period, where special attention is needed to the learning process, adjustments, and proper risk management so that Fintech can be utilized optimally for business sustainability. Fintech providers need to convey information accurately and carry out effective socialization to maintain user trust since the products and services were first introduced.

This research aims to analyze the transparency of financial reports at PR. IPNU Desa Pepe Sidoarjo. Using a descriptive qualitative method, data was collected through semi-structured interviews, observation, and documentation. The results of this study indicate that PR. IPNU has implemented regular financial records, both manually through cash books and digitally with spreadsheets. All transactions are also supported by complete evidence that shows their commitment to the transparency of their financial reports.

This study aims to determine the effect of leverage, profitability, sales growth on tax avoidance of Food and Beverage companies listed on the IDX in 2017-2021. The type of research used in this research is comparative causal research. The calculated F value is 4.963 and a significant probability value of 0.003 is less than 5%, so it can be concluded that leverage, profitability, and sales growth simultaneously affect tax avoidance in Food and Beverage companies listed on the IDX in 2019- 2023. The results of the study show that partially leverage and profitability have a significant positive effect on tax evasion in food and beverage companies listed on the IDX in 2019 - 2023, while sales growth has no effect on tax evasion in food and beverage companies listed on the IDX in 2017 – 2021.

This research aims to identify the impact of service quality and promotion on customer satisfaction at Alfamart in Semarang Regency. The research entity group includes residents in the West Ungaran area of Semarang Regency. The participant selection method uses a non-probability approach, specifically a directed selective method. Participants include West Ungaran residents who have passed the age threshold of 17 years and have previously conducted transactions at Alfamart in Semarang Regency. The information collection mechanism is carried out through the distribution of survey instruments using a multi-level assessment scale. Data is processed through multiple regression testing. The investigative findings reveal that service quality exerts a significant influence on customer satisfaction, based on statistical test results demonstrating the significance value of service quality at 0.000, which falls below 0.05 (0.000 < 0.05), with a test statistic of 5.727 surpassing the critical threshold of 1.986 (5.727 > 1.986). Promotional efforts similarly contribute meaningfully to customer satisfaction, reflected through testing that generated a significance value of 0.002 beneath the 0.05 threshold (0.002 < 0.05) and a test statistic of 3.211 exceeding the critical limit of 1.986 (3.211 > 1.986). Subsequently, customer satisfaction is simultaneously influenced by service quality and promotional strategies, evident from the analysis with a significance value of 0.000 < 0.05 in the simultaneous test and a statistic of 153.608 transcending the critical value of 3.09 in Semarang Regency at Alfamart.