Abstract:The phenomenon of increasing attention toward environmental and sustainability issues has driven companies to improve information transparency, moving beyond mere financial reports to include non-financial disclosures. One…
ne form of this transparency is realized through website-based sustainability reporting, which allows companies to convey sustainability information more openly and accessibly to stakeholders. On the other hand, capital structure decisions remain a fundamental factor that can potentially influence market perceptions of firm value, as they relate to the balance between internal and external funding in supporting operational continuity and growth strategies. This study aims to determine the influence of website-based sustainability reporting and capital structure on firm value through multiple linear regression analysis. Using a quantitative approach and secondary data obtained from annual reports and official company websites, the study focuses on issuers consistently listed in the IDX ESG Leaders index during the 2023–2024 period. The sample selection utilized purposive sampling, resulting in 20 companies with a total of 40 data observations. Firm value was measured using the Tobin’s Q ratio, the level of sustainability reporting disclosure was proxied through the Sustainability Report Disclosure Index (SRDI) based on GRI 2021 standards, and capital structure was measured by the Debt to Equity Ratio (DER). The partial results of the study show that website-based sustainability reporting has a positive coefficient but no significant effect on firm value. Similarly, capital structure shows a positive direction but is not statistically significant. Furthermore, the two variables simultaneously have no significant effect on the firm value of IDX ESG Leaders issuers. These findings indicate that although website-based sustainability disclosure and capital structure tend to have a direct relationship with firm value, the influence is not yet strong enough to significantly affect market valuation within a group of issuers that already meet sustainability criteria. Consequently, the firm value of IDX ESG Leaders issuers is not solely determined by the level of website-based sustainability disclosure or the company's capital structure.
Abstract:This study aims to explore and analyze the comparative level of regional budget transparency between Pekanbaru City and Bengkalis Regency based on the availability of budget documents, financial reports, and public information…
mation accessibility through official local government websites. The data used are official documents published by the Regional Financial and Development Supervisory Agency (BPKAD), the Regional Public Information Agency (PPID), the Central Statistics Agency (BPS), and local government websites. The literature review indicates that both regions have implemented transparency principles, but Bengkalis has more comprehensive documents available on the PPID portal, while Pekanbaru demonstrates consistent publication of its Regional Government Accountability Report (LKPD) and annual budget documents. This research provides input for local governments to improve the quality of fiscal information disclosure.
Abstract:Digital transformation of cultural heritage is a strategic step in preserving and promoting cultural wealth to present and future generations. This study aims to analyze the digitalization efforts of the cultural heritage…
e of the Mataram Kingdom, both in tangible and intangible forms, and to assess its impact on the preservation and increasing accessibility of cultural information. The research method used is a qualitative study with a descriptive approach through interviews, observations, and documentation studies. The results of the study indicate that the digitization of artifacts, manuscripts, historical sites, and historical narratives of the Mataram Kingdom has made a significant contribution to building public awareness of the importance of cultural preservation. This initiative also opens up opportunities for the development of culture-based ecotourism through digital media, such as applications, interactive websites, and augmented reality. However, challenges such as limited technology, funding, and human resources are still obstacles that need to be overcome through collaboration between the government, academics, cultural communities, and the private sector. Thus, digital transformation is an important means of maintaining the sustainability of the cultural heritage of the Mataram Kingdom in the modern era.
Abstract:This study aims to examine how digital technology plays a role in preserving local wisdom in the Cirendeu Traditional Village from the perspective of students of the Independent Student Exchange Program (PMM) 3, Universitas…
tas Pendidikan Indonesia (UPI). The research method used is descriptive qualitative with data collection techniques through interviews, observations, and literature studies. The results of the study indicate that digital technology has a significant role in the documentation, education, and promotion of local culture in the Cirendeu Traditional Village through social media, websites, and other digital-based applications. The obstacles faced in the implementation of digital technology are the limited infrastructure and digital literacy of the local community. Therefore, collaboration is needed between students, academics, and the community in developing more effective strategies to utilize digital technology in preserving local culture
Abstract:Using a descriptive qualitative approach, this study aims to describe the development of science in the Classical Islamic world during the Abbasid Dynasty (750–1258 AD). Literature studies, interviews with Islamic historians,…
orians, and observations at historical sites are the methods used. The results of the study show that science made rapid progress during the Abbasid era, especially in mathematics, medicine, astronomy, and chemistry. Translating and disseminating information from Greek, Persian, and Indian civilizations was greatly assisted by centers of knowledge such as Bayt al-Hikma (House of Wisdom) in Baghdad. Famous scientists such as Al-Khwarizmi, Ibn Sina, and Al-Razi made major contributions through their highly influential works, which were then widely disseminated in the West. In addition, this study found that the socio-political conditions and support from the Abbasid caliphs.
Abstract:Technology is developing very rapidly and continues to change from year to year. Therefore, the latest digital marketing trends will continue to emerge which are adapted to the conditions and situations of that year, but…
there are still some groups of people who do not understand the importance of digital trends, because competition for marketplaces or online shopping sites in Indonesia is currently getting tighter, the competition that is happening is not only from domestic shopping sites but also foreign ones that have entered the domestic market. This research aims to analyze the influence of satisfaction, trust and ease of use on customer loyalty in the Shopee marketplace in Dwikora sub-district, Medan Helvetia sub-district. This type of quantitative research with the independent variables used in this research is satisfaction, trust and ease of use and the dependent variable used is customer loyalty. The population used in this research is all people in Medan Helvetia sub-district. This research took samples using a purposive sampling method and there were 100 respondents who were deemed worthy of being research criteria. The research results show that partially and simultaneously satisfaction, trust and ease of use have a significant positive effect on customer loyalty.
Abstract:This study examines the development of the Rammang-Rammang karst landscape in Maros Regency, South Sulawesi, into a prominent ecotourism destination, through an anthropological perspective. Utilizing qualitative methods—including…
��including in-depth interviews, participant observation, and focus group discussions—this research explores how the local community navigates the rapid shift from a traditional agrarian and riverine lifestyle to a tourism-based economy. Anthropological analysis reveals that while ecotourism provides alternative livelihoods and fosters local pride, it also introduces challenges regarding cultural commodification, shifts in communal values, and spatial contestation. The findings indicate that the local community exercises significant agency by integrating their ancestral kinship networks (siri’ na pacce) into modern tourism management. This cultural adaptation serves as a mechanism for community resilience, ensuring that external commercial pressures do not fully erode local identity. This study concludes that sustainable tourism development in heritage sites like Rammang-Rammang depends on recognizing local communities not merely as stakeholders, but as active cultural custodians of the karst landscape
Abstract:Abstract Digitalization has had a significant impact on various aspects of life, including in the realm of business and religious practices. This research focuses on Christian evangelism in the digital era, where technology…
ogy has become an integral tool for spreading religious teachings. Digitalization allows churches and religious organizations to leverage social media, websites, podcasts, and other online platforms to reach a wider audience, significantly younger generations increasingly connected to technology. This research uses literature analysis methods and phenomenon observation as the primary approach. The research results show that digital evangelism effectively reaches a broader audience but is also faced with challenges, such as the risk of spreading misinformation or religious extremism. The importance of ethical responsibility in using technology is highlighted, with the need for churches and spiritual leaders to develop discipleship strategies that are contextual and responsive to current developments.
Abstract:Abstract This research discusses the effectiveness of leadership management in the context of a church. The church, as a Christian community, possesses distinct characteristics, including the diverse backgrounds of its members…
members in terms of age, occupation, education, and social status. Unlike other organizations with financial orientations, the church aims to fulfill the spiritual needs of its members, emphasizing a focus on conformity to Christ. Church leaders are expected not only to exercise authority for regulation but also to empower the congregation. Effective church leadership involves empowerment, exploration of potentials, and acceptance of differences. Church leaders play a crucial role in the effective growth of the church, and leadership management is key to achieving the church's vision and mission. The research methodology employed is a qualitative descriptive approach with literature review. In-depth analysis of the concept of leadership management in the church is conducted by connecting information from various sources, including books, journals, articles, and relevant websites. The findings indicate that the understanding of the church involves spiritual and organizational dimensions, necessitating effective leadership management. Leadership centered on biblical values, resource management, and the empowerment of congregation members becomes crucial in attaining church goals. The differences and uniqueness of the church demand leaders to implement suitable leadership styles, such as democracy, to support the potential of each member. From this research, it can be observed that effective leadership management in the church plays a crucial role in achieving spiritual and organizational objectives. Church leaders need to develop strategies in line with the church's characteristics and leverage the potential of congregation members for sustainable growth.
Abstract:The shipping activity seeks to combine various perspectives such as quality, quantity, welfare satisfaction and safety and security prerequisites related to transportation through the port to the waters. However, when sailing,…
sailing, the KM. Dharma Rucitra VII ran aground, causing the heavy steering leaf to be moved and resulting in overload, so the ability of the Thermal Overload Relay (TOR) is needed as an electric motor safety from overload. This study aims to analyze the performance of the Thermal Overload Relay (TOR) as a safety for the electric motor driving the rudder leaf from overload due to the ship running aground. The research uses qualitative methods with data collection techniques in the form of observation, interviews and documentation and then analyzed through three stages, namely reducing data, presenting data and drawing conclusions. The result of the research shows that: 1) The rudder leaf is stuck on the seabed because the ship ran aground, causing the Thermal Overload Relay (TOR) on the rudder panel to work; and 2) Thermal Overload Relay (TOR) on the rudder panel when the ship ran aground works in the current range of 7.5A to 10A.