Abstract:Fenomena greenwashing semakin marak di dunia bisnis modern seiring meningkatnya tekanan pasar terhadap klaim keberlanjutan lingkungan. Di Indonesia, regulasi berbasis lingkungan seperti POJK No. 51/2017 belum mampu sepenuhnya…
uhnya mencegah praktik tersebut. Tujuan: Artikel ini bertujuan mengkaji greenwashing dari perspektif moralitas dan etika bisnis, mengidentifikasi faktor penyebab dan bentuk-bentuknya, menganalisis dampaknya, serta merumuskan upaya pencegahan yang komprehensif. Metode: Penelitian menggunakan pendekatan kualitatif deskriptif dengan studi kepustakaan, dokumentasi, dan analisis konten terhadap sumber ilmiah tahun 2021-2026. Analisis data mengacu pada model interaktif Miles, Huberman, dan Saldana (2014) serta triangulasi sumber. Hasil: Greenwashing didorong oleh tekanan persaingan pasar, motivasi reputasi, asimetri informasi, lemahnya regulasi, dan tekanan pemangku kepentingan. Bentuknya mencakup klaim tanpa bukti, citra visual menyesatkan, pengungkapan selektif, pelaporan keberlanjutan tidak akuntabel, dan sertifikasi mandiri tidak terverifikasi. Ditinjau dari etika bisnis, greenwashing melanggar prinsip kejujuran, tanggung jawab, transparansi, dan keadilan. Simpulan: Dampak greenwashing bersifat merugikan konsumen, perusahaan, dan lingkungan. Pencegahannya memerlukan penguatan regulasi, sertifikasi independen, audit berkala, peningkatan literasi konsumen, dan internalisasi nilai etika dalam tata kelola perusahaan.
Abstract:Pasar modal merupakan industri berbasis kepercayaan (trust-based industry) yang idealnya mengedepankan prinsip transparansi dan keadilan publik. Namun, realitas di Bursa Efek Indonesia (BEI) di awal tahun 2026 diwarnai oleh…
leh sanksi berat Otoritas Jasa Keuangan (OJK) terhadap emiten PT Multi Makmur Lemindo Tbk (PIPA) dan PT Repower Asia Indonesia Tbk (REAL) akibat kesalahan material laporan keuangan dan transaksi abnormal. Berbeda dengan riset terdahulu yang mengkaji kecurangan pasar secara parsial, penelitian ini bertujuan untuk mengintegrasikan praktik manajemen laba (earnings management), transaksi orang dalam (insider trading), dan manipulasi pasar (saham gorengan) sebagai satu kesatuan mata rantai kejahatan kerah putih (white-collar crime), sekaligus membedahnya melalui tinjauan etika bisnis normatif. Dengan menggunakan pendekatan kualitatif deskriptif-analitis, penelitian ini menerapkan teknik analisis konten (content analysis) dan studi literatur komparatif terhadap data sekunder rilis resmi regulator serta laporan keuangan emiten. Pisau analisis yang digunakan mencakup Fraud Diamond Theory, Teori Keagenan (Agency Theory), Asimetri Informasi, serta Paradigma Integritas Manusia Utuh. Hasil penelitian menunjukkan adanya sinkronisasi kecurangan yang terstruktur dari hulu ke hilir. Tahap hulu (the setup) diawali dengan rekayasa akuntansi melalui penyalahgunaan kapabilitas manajemen. Ketimpangan informasi di hulu kemudian dimanfaatkan di tengah jalan (the leak) untuk membocorkan informasi material kepada jaringan afiliasi, yang bermuara pada transaksi semu di hilir (the execution) guna menjebak psikologi investor ritel demi keuntungan egoistik sepihak. Dari tinjauan etika utilitarianisme dan deontologi Immanuel Kant, mata rantai kejahatan finansial ini dinilai cacat moral secara mutlak karena mencederai kewajiban moral kejujuran (duty of honesty) dan mengeksploitasi investor publik semata-mata sebagai alat komersial (means to an end). Penelitian ini merekomendasikan perlunya penguatan sistem deteksi dini terintegrasi oleh regulator untuk memutus rantai kecurangan finansial di bursa nasional, Indonesia terutama ketika penerapannya masih bersifat formalitas dan belum didukung oleh budaya organisasi yang berintegritas. Perbedaan hasil juga dipengaruhi oleh sektor industri dan tingkat kematangan tata kelola masing-masing organisasi. Kebaruan penelitian ini terletak pada perbandingan lintas sektor dan metode yang memperlihatkan bahwa efektivitas GCG dan audit internal sangat bergantung pada komitmen nyata dari manajemen serta internalisasi nilai-nilai etis dalam organisasi. Untuk penelitian selanjutnya, disarankan agar mengkaji variabel moderasi seperti budaya organisasi dan komitmen manajemen, serta memperluas cakupan sektor penelitian agar hasilnya lebih representatif.
Abstract:Desa Senggreng, Kecamatan Sumberpucung, Kabupaten Malang, memiliki potensi besar di sektor UMKM, wisata, pertanian, dan fasilitas umum lainnya, namun informasi mengenai potensi tersebut selama ini belum tersaji dalam satu…
u media yang memuat lokasi geografis sekaligus deskripsi objeknya, sehingga masyarakat maupun pihak luar harus mendatangi langsung kantor desa untuk memperoleh informasi. Penelitian pengabdian ini bertujuan mengembangkan Sistem Informasi Geografis (SIG) berbasis web sebagai media informasi potensi Desa Senggreng. Metode yang digunakan meliputi survei lapangan untuk pengambilan titik koordinat menggunakan GPS, pengolahan data spasial dengan QGIS, serta pengembangan sistem menggunakan React.js, Leaflet.js, OpenStreetMap, dan Supabase berbasis PostgreSQL. Hasil pengembangan menunjukkan bahwa website SIG berhasil memetakan sembilan kategori potensi desa, yaitu tempat ibadah, pendidikan, kesehatan, olahraga, laundry, sanggar kesenian, bengkel, minimarket, dan UMKM, dengan fitur pencarian, filter kategori, serta panel administrasi yang memungkinkan perangkat desa mengelola data secara mandiri. Sistem ini diharapkan dapat menyajikan informasi potensi desa secara lebih terintegrasi, mudah diakses, dan berbasis lokasi bagi masyarakat maupun pihak luar.
Abstract:Kasus posisi yang terjadi adalah pada putusan Pengadilan Tinggi Jakarta Nomor 358/PDT/2019/PT DKI memutuskan untuk menerima permohonan banding dan menguatkan putusan Pengadilan Negeri Jakarta Selatan. Amar putusan ini menetapkan…
netapkan sahnya perjanjian kredit, menyatakan tergugat cedera janji, dan menghukum tergugat melunasi utang atau merelakan objek jaminan dieksekusi. Permasalahannya adalah bagaimana tanggung jawab debitor yang wanprestasi terhadap perjanjian utang dan apa implikasinya putusan pengadilan tersebut terhadap para pihak. Metode penelitian yang digunakan adalah metode deskriptif normatif yang merupakan pendekatan penelitian yang bertujuan untuk menganalisis fenomena tanggung jawab debitur atas hak tanggung terhadap perjanjian kredit yang bermasalah. Hasil penelitian ini menjelaskan, bahwa putusan Pengadilan Tinggi Jakarta Nomor 358/Pdt/2019/PT.DKI, tanggung jawab debitor yang melakukan wanprestasi (cedera janji) dalam perjanjian kredit dengan jaminan hak tanggungan meliputi kewajiban melunasi seluruh sisa utang pokok beserta bunga, serta menghadapi konsekuensi eksekusi objek jaminan oleh kreditor demi memulihkan kredit bermasalah.
Abstract:constrained by limited buyer options, price-information gaps, high distribution costs, inadequate storage facilities, and fragmented product flows. This study examines the effects of market access and logistics efficiency…
y on the competitiveness of salt farmers. A quantitative explanatory survey was conducted with 100 active salt farmers. The three constructs were measured using a five-point Likert-scale questionnaire and analyzed through multiple linear regression. Market access had a positive and statistically significant effect on competitiveness (p < 0.05), indicating that broader buyer networks, timely price information, alternative marketing channels, and stronger negotiating opportunities improve farmers’ ability to reach markets and sustain sales. Logistics efficiency also had a positive and significant effect (p < 0.05); reliable transportation, lower distribution costs, appropriate storage, proper handling, and shorter delivery times help preserve quality and reduce avoidable losses. The simultaneous test confirmed that both variables jointly affected competitiveness (p < 0.05). These findings indicate that increasing production alone is insufficient when farmers cannot reach profitable markets through efficient product flows. Collective marketing, transparent market information, shared storage, coordinated transportation, and direct relationships with processing industries are therefore essential for strengthening farmers’ bargaining power and market performance
Abstract:This study aims to analyze the influence of Brand Image, Word of Mouth, and Price Perception on Purchase Decisions of Luwak White Koffie products in Makassar City. This research used a quantitative approach with an explanatory…
natory research type and causal design. The population in this study consisted of all consumers of Luwak White Koffie in Makassar City who had purchased the product. The sampling technique used was non-probability sampling with a purposive sampling approach, involving 120 respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS). The results showed that Brand Image, Word of Mouth, and Price Perception partially had a positive and significant effect on Purchase Decisions. Simultaneously, Brand Image, Word of Mouth, and Price Perception also had a positive and significant effect on Purchase Decisions of Luwak White Koffie products in Makassar City
Abstract:Digital transformation has become a strategic priority for local governments in improving public service quality, transparency, and administrative efficiency. However, the success of digital governance depends not only on…
n technological infrastructure but also on the ability of civil servants to collaborate effectively across organizational boundaries. This study aims to explore the role of A'Bulo Sibatang local wisdom in fostering Digital Collaboration Behavior among civil servants in Jeneponto Regency. A qualitative case study approach was employed using in-depth interviews, observations, and document analysis involving government officials, civil servants, cultural leaders, and academics selected through purposive sampling. Data were analyzed using thematic analysis through data reduction, data display, and conclusion drawing. The findings indicate that the values of solidarity, mutual support, collective responsibility, and integrity embedded in A'Bulo Sibatang serve as important social capital that encourages knowledge sharing, interdepartmental coordination, and collaborative problem-solving in digital work environments. These cultural values strengthen trust and cooperation among civil servants and contribute to more effective digital governance practices. The study concludes that integrating local wisdom into organizational culture can support sustainable digital transformation and enhance collaborative performance within local government institutions.
Abstract:Influencer marketing has emerged as a dominant strategy within the digital marketing landscape, particularly in the Indonesian beauty industry. This study investigates how consumers in Makassar City develop and sustain trust…
rust in influencer-based marketing content on social media platforms. Employing a qualitative descriptive approach, in-depth semi-structured interviews were conducted with 20 purposively selected participants who actively consume beauty content on Instagram, TikTok, and YouTube. Data were analyzed using thematic analysis encompassing open coding, axial coding, and selective coding procedures. The findings reveal five core themes: (1) authenticity as the primary driver of trust formation; (2) the negative impact of excessive commercialization on perceived credibility; (3) the role of influencer expertise and product knowledge in legitimizing recommendations; (4) parasocial relationships as amplifiers of emotional attachment and brand loyalty; and (5) consumer skepticism as an emerging critical evaluation strategy. The study demonstrates that trust remains the central mediating variable linking influencer characteristics to purchase intentions. Consumers exhibit nuanced evaluation behaviors, distinguishing between genuine advocacy and sponsored content. The research contributes theoretically by integrating Source Credibility Theory, Parasocial Interaction Theory, and the Trust-Commitment Theory within the influencer marketing context. Managerially, the findings suggest that brands should prioritize authentic, transparent, and expertise-driven influencer collaborations rather than high-volume promotional campaigns.
Abstract:This research investigates how financial literacy affects the financial behaviors of students on Lombok Island. Utilizing a quantitative methodology, the study surveyed 110 students to gather relevant data. The findings…
reveal that a higher level of financial literacy has a substantial positive impact on students' financial habits and decision-making processes. Conversely, the role of financial technology (fintech) was found to be substantial in influencing or moderating these behaviors within the studied population. The conclusion emphasizes the importance of enhancing financial literacy programs to foster more responsible and informed financial practices among students. Developing such initiatives can contribute to better financial stability and decision-making skills in the future
Abstract:This study examines the linkage between digital literacy, workforce development, and macroeconomic growth in the context of an increasingly digitalized economy. Moving beyond descriptive approaches, it investigates how digital…
igital competencies function as a critical mechanism shaping labor productivity, innovation capacity, and economic performance. Using cross-sectoral data and workforce survey evidence, the study analyzes the extent to which digital skills contribute to workforce adaptability and organizational efficiency. The findings reveal that higher levels of digital literacy significantly enhance workforce development by improving skill alignment, fostering innovation, and increasing competitiveness across industries. At the macro level, these improvements translate into measurable contributions to economic growth through productivity gains and structural transformation. Furthermore, the study underscores the importance of multi-stakeholder collaboration among educational institutions, industry, and government in designing integrated digital literacy programs. Such coordinated efforts are essential to ensure sustainable skill development and long-term economic resilience. This research contributes to the literature by providing an integrated perspective that explicitly links digital literacy to both workforce development and macroeconomic outcomes, offering practical implications for policymakers and stakeholders in shaping inclusive and sustainable growth strategies.