Abstract:The conclusion of this study indicates that the implementation of offensive and defensive strategies in the Sub-District Office has proceeded adequately. Evaluation of offensive strategy indicators, such as the approach…
among colleagues, shows a significant improvement. Although it is already quite good, further improvement is necessary, especially in terms of employees giving warnings to colleagues who violate rules. The family approach has also positively contributed to efforts to prevent bureaucratic pathologies. The weekly evaluations conducted by the section head with the team can be seen as a proactive step in maintaining performance quality. Although it is already quite good, there is a need for improvement to make these evaluations more effective in preventing and addressing violations. On the defensive strategy side, implementing mild sanctions in the form of written warnings has been effective. These sanctions are given to employees who violate rules, such as being absent without notice for 6 to 10 days. Moderate and severe sanctions have also been well implemented when needed, indicating readiness to respond to more serious violations. Overall, offensive and defensive strategies in the Sub-District Office of Pitumpanua are already quite good, but continuous improvement is needed to ensure their effectiveness in dealing with various situations and cases of bureaucratic pathologies in the future.
Abstract:This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating…
erating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.
Abstract:Advances in information and communication technology have spurred substantial changes in legal transaction procedures in Indonesia, primarily through the utilization of electronic agreements. Agreements that were previously…
sly made in traditional paper formats are now frequently conducted digitally, raising legal concerns regarding their legality, validity, evidence, and legal protection for the involved parties, particularly consumers. Although electronic agreements are normatively recognized in the Civil Code (KUHP) and the Law on Electronic Information and Transactions, practical implementation issues persist, leading to legal uncertainty. This research employs a normative legal methodology utilizing statutory, conceptual, and comparative approaches. Data was obtained through a literature review of primary, secondary, and tertiary legal sources related to electronic agreements and civil legal protection. Qualitative descriptive analysis was conducted to investigate the legal status of electronic agreements and the legal protection available for the parties within the Indonesian legal framework. The discussion results indicate that electronic agreements possess legal validity and binding force equivalent to traditional agreements, provided they meet the criteria for a valid agreement as outlined in Article 1320 of the Civil Code and the provisions of the Information Technology Law. Legal protection in electronic agreements encompasses legal certainty, the recognition of electronic document and signature evidence, and consumer protection against detrimental standard clauses. Nevertheless, challenges remain in establishing party identification, ensuring the integrity of digital contracts, and addressing power imbalances between commercial entities and consumers. This study concludes that while electronic agreements are legally recognized under Indonesian civil law, enhancing legal protection requires strengthened regulations, consistent law enforcement, and improved legal and digital literacy among the public to ensure secure, fair, and equitable electronic transactions.
Abstract:This study examines the relationship between sustainability practices and corporate performance in the global context. In an era of rapid technological advancements and heightened environmental awareness, companies are increasingly…
ncreasingly integrating sustainability strategies, such as Corporate Social Responsibility (CSR), environmental management, and sustainable financial policies, into their operations. The research identifies the main issues faced by businesses in implementing these practices and explores the impact of sustainability on both financial and non-financial performance. The findings indicate that companies adopting sustainability practices show improvements in profitability, efficiency, customer loyalty, and employee satisfaction. For instance, companies in sectors such as energy and manufacturing experienced a notable increase in Return on Assets (ROA) and Return on Equity (ROE) after integrating sustainability efforts. Furthermore, the study highlights the significant role of external factors such as government policies and corporate culture in the success of sustainability initiatives. The results contribute to the understanding of how businesses can leverage sustainability to achieve competitive advantage while addressing environmental and social challenges.
Abstract:This study observes university students' perspectives on corruption and civic integrity in Indonesia through a survey of 24 active students. The survey covered aspects such as awareness of corruption, the importance of personal…
ersonal integrity, and the role of students in combating corruption. The majority of respondents acknowledge the importance of integrity in daily life, demonstrate a fair understanding of corruption issues, and recognize a significant role for students in anti-corruption efforts. However, skepticism exists regarding the effectiveness of Indonesia's legal system in addressing corruption. The findings underscore the need for enhanced education on the dangers of corruption, the reinforcement of integrity values, and a call for more transparent and rigorous law enforcement.