Abstract:The increasing demand for corporate transparency in sustainability practices, the development of ESG reporting regulations in Indonesia, and the persistent issues of credibility in disclosures such as greenwashing and inconsistent…
consistent information quality indicate that Environmental, Social, and Governance (ESG) disclosures are not always perceived positively by the market. This condition is important because ESG disclosures that are not supported by substantive implementation may be viewed as an additional cost, risk, or merely a form of compliance, which in turn may reduce firm value. Therefore, this study aims to analyze the effect of environmental disclosure, social disclosure, and governance disclosure on firm value by incorporating independent commissioners as a moderating variable. Firm value is measured using Tobin’s Q because it reflects market valuation of the company’s performance and growth prospects. The sample consists of companies included in the SRI-KEHATI index during the 2020–2024 period, with a total of 227 unbalanced panel observations analyzed using panel data regression. The results show that environmental disclosure, social disclosure, and governance disclosure have a negative and significant effect on firm value. Independent commissioners are able to weaken the negative effect of environmental disclosure and governance disclosure on firm value, but they are unable to moderate the relationship between social disclosure and firm value. These findings suggest that ESG disclosure in sustainability-oriented companies is not yet fully perceived as a value-creating factor when it is not supported by convincing implementation quality. Practically, these findings are intended to encourage companies not only to increase the extent of ESG disclosure, but also to strengthen the substantive implementation and supervisory role of independent commissioners to enhance the credibility of sustainability information
Abstract:This study investigates the influence of artificial intelligence (AI) integration on strategic financial management in large corporations. Focusing on a sample of 20 Fortune 500 companies from diverse industries, the research…
earch employs a quantitative, descriptive-analytical approach utilizing secondary data from financial reports and AI system logs. The findings reveal that AI adoption significantly enhances forecasting accuracy, risk identification, and operational efficiency, while also enabling financial managers to redirect resources toward creative and strategic initiatives. However, the study also identifies challenges related to data quality, ethical considerations, and skill gaps in AI utilization. The results highlight the importance of a balanced approach that combines AI-driven insights with managerial intuition to maximize value creation in the digital age.
Abstract:The Indonesian coffee industry continues to grow rapidly, increasing competition among businesses. Bahagia Kopi faces challenges in slowing sales growth and stagnant asset expansion, requiring a strategic approach to sustain…
tain long-term growth. This study evaluates Improvement and Scaling as the most suitable growth strategies, using a mixed-method approach that integrates semi-structured interviews and quantitative analysis through the Analytic Hierarchy Process (AHP) and financial assessment. In the short term, operational efficiency and service quality improvements are the main priorities, requiring investment in training and performance-based incentives. In the long term, branch expansion in Bandung is identified as the key growth initiative, with funding as the primary challenge since Bahagia Kopi still depends on internal capital. Financial analysis of 2023 reports shows increased profitability, but a 32% funding shortfall remains for expansion. To address this, Mixed Financing is the most balanced approach, maintaining a healthy solvency ratio while minimizing financial risk. With a cautious yet strategic approach, Bahagia Kopi can achieve sustainable expansion without overleveraging debt, ensuring long-term stability and maintaining business growth
Abstract:The purpose of this research is to analyze the direct and indirect relationship between green perceived quality, green perceived value, green perceived risk, green purchase intention, and green purchase behavior. This study…
udy examines the mediating role of green purchase intention in the relationship between the orientation of green perceived quality, green perceived value, green perceived risk, and green purchase behavior. This research is included in the mixed method research where both quantitative and qualitative are used. The research method used in this research is an unbalanced mixed method (concurrent embedded design) conducted on farmers in Mulyoagung Village. The research sample was taken using the quota sampling method with the sample size calculator as the method for determining the number of samples. Data collection was carried out online through a questionnaire form for 2 months on 219 farmers in Mulyoagung Village. Data analysis in this study used SEM-PLS assisted by SmartPLS 3.3.3 software. as well as for qualitative research using documentation and interviews. The results of the study show that there is a direct and indirect relationship between green perceived quality, green perceived value, green perceived risk, green purchase intention, and green purchase behavior. Not only that, there is a mediating role of green purchase intention in the relationship between the orientation of green perceived quality, green perceived value, green perceived risk, and green purchase behavior. This research is also supported by the qualitative results obtained from several predetermined informants. there is a mediating role of green purchase intention in the relationship between the orientation of green perceived quality, green perceived value, green perceived risk, and green purchase behavior. This research is also supported by the qualitative results obtained from several predetermined informants. there is a mediating role of green purchase intention in the relationship between the orientation of green perceived quality, green perceived value, green perceived risk, and green purchase behavior. This research is also supported by the qualitative results obtained from several predetermined informants).
Abstract:Non-communicable diseases (NCDs) remain a major health problem in Biringkanaya District, Makassar City, with high rates of obesity, hypertension, high cholesterol, and metabolic disorders. These problems are influenced by…
y an unbalanced diet, low consumption of local foods, and a lack of physical activity. The SIPAKATAU (Synergy of Local Food and Physical Activity) programme was designed to address these issues through nutritional education, my plate demonstrations, physical activity, and the use of locally sourced, easily accessible food to the community. The activities were carried out over a month in Paccerakkang and Berua villages, involving 24 participants, health cadres, and the Paccerakkang community health centre. The intervention included pre-tests, interactive education, hands-on practice, physical activity monitoring, and health checks before and after the activities. The results showed an increase in knowledge from 50% to 75% in the good category, increased implementation of My Plate, and 75% of participants had sufficient physical activity. Health indicators showed improvement, particularly in cholesterol (normal levels increased from 1 to 7 individuals) and uric acid (100% normal). Blood sugar levels showed improvement, while blood pressure and nutritional status required longer-term intervention. The SIPAKATAU programme proved effective in improving community nutrition and health behaviours and is recommended as a model for community-based NCD prevention.
Abstract:This study aims to analyze the Implementation of Traffic Engineering Policy: A Case Study of One-Way and U-Turn Systems in Pekanbaru City and identify inhibiting factors in its implementation. The background of this study…
y is based on traffic problems such as congestion and accidents that are increasing along with the growth of motorized vehicles that are not balanced by adequate road infrastructure. The Pekanbaru City Government through the Transportation Agency has implemented various traffic engineering policies, including the one-way system and the closure of U-Turns at certain points. The method used is a qualitative approach with data collection techniques through interviews, observation, and documentation. The results of the study indicate that the implemented policies have had a positive impact, but their implementation still faces obstacles such as lack of public awareness, limited infrastructure, and less than optimal coordination between institutions. This study recommends the need for more massive socialization and increased synergy between institutions to support the successful implementation of traffic engineering policies.
Abstract:The digital technology revolution has catalyzed a fundamental paradigmatic transformation in the global education ecosystem, creating a new era where technology integration has become a strategic imperative in effective…
and sustainable learning management. One of the most disruptive technological innovations that has become the primary focus in educational transformation is Artificial Intelligence (AI), which has demonstrated extraordinary potential in revolutionizing various aspects of learning management through sophisticated adaptive capabilities, deep learning personalization, and comprehensive administrative automation. This research aims to comprehensively and systematically examine the multidimensional role of AI in enhancing the quality of learning management in the digital era, with in-depth analytical focus on three fundamental pillars: strategic learning planning, pedagogical process implementation, and learning outcome evaluation. The research methodology employs a rigorous Systematic Literature Review (SLR) approach, analyzing over 150 high-quality scientific articles from leading national and international journals published between 2014-2024, utilizing a thematic synthesis framework to identify emergent patterns and significant trends in AI implementation in education. Research findings reveal that AI implementation in learning management produces multifaceted transformative impacts, including significant improvements in pedagogical decision-making quality through predictive analytics and data-driven insights, strengthening the strategic role of teachers as adaptive and responsive learning facilitators, and expanding democratic learning accessibility through adaptive learning systems and intelligent tutoring systems technologies. AI has also proven effective in optimizing educational resource allocation, enhancing student engagement through intelligent gamification, and facilitating inclusive and equitable learning.
However, this research also identifies complex challenges that must be addressed in AI implementation, including significant technological infrastructure gaps particularly in remote areas, limitations in educators' digital literacy affecting technology adoption, and ethics and data privacy issues requiring comprehensive regulatory frameworks. The implications of this research emphasize the need for a holistic and structured approach in integrating AI into educational systems, considering technological, pedagogical, and socio-cultural aspects in a balanced manner to achieve sustainable and positively impactful educational transformation.
Abstract:This article examines criticism of the practice of interfaith marriage in the framework of religious moderation in Indonesia over the past fifteen years. Through a qualitative approach with a structured literature study,…
this study evaluates the dynamics of interfaith marriage criticism and its impact on religious moderation practices in society. Data was collected from journals and books published between 2018 and 2023 that discussed the theory of religious moderation and the dynamics of interfaith marriage. The results of the analysis show that criticism of interfaith marriage, while potentially hindering tolerance, also triggers negotiations of religious identity and renewal of the value of moderation. These findings reveal a new understanding that criticism, when articulated in a balanced and objective manner, can encourage the enhancement of intercommunal dialogue and the affirmation of the values of religious moderation. The implications of this research are important in the development of inclusive public policy and religious practices, and are expected to serve as a basis for further research and decision-making in the fields of religious moderation and socio-religious studies.
Abstract:This study aims to analyze the concept of Islamic education from the perspective of tafsir tarbawi based on the thoughts of the Indonesian three prominent Islamic education scholars, namely Ahmad Tafsir, Abuddin Nata, and…
d Muhaimin. The focus of the study is directed toward three main aspects of education: educational goals, educational materials, and educational methods derived from the values of the Qur’an. This research employs a qualitative approach using library research. The data were obtained from primary sources in the form of the works of the examined scholars and secondary sources consisting of books, journal articles, and relevant research findings. Data collection was conducted through documentation, while data analysis employed content analysis with a descriptive-analytical approach. The results indicate that tafsir tarbawi views the goal of Islamic education as an effort to form insan kāmil, characterized by a balanced development of faith, knowledge, and morality. Educational materials are integrative, combining religious knowledge and general knowledge based on Qur’anic values. Meanwhile, educational methods in tafsir tarbawi emphasize humanistic, contextual, and participatory approaches through exemplification, dialogue, storytelling, and habituation. This study affirms that tafsir tarbawi has strong relevance in addressing the challenges of contemporary Islamic education, particularly in strengthening students’ character and moral values.
Abstract:PayLater services are one of the rapidly growing digital financial innovations widely utilised in fintech apps in Indonesia, including Kredivo and Akulaku. User reviews on the Google Play Store reflect a range of experiences,…
nces, from satisfaction with the ease of use of the service to complaints regarding bills, interest rates, late payment fees, credit limits, and app performance. This study aims to classify the sentiment of user reviews regarding PayLater services on the Kredivo and Akulaku apps using the Multinomial Naïve Bayes algorithm. Data was collected via web scraping from the Google Play Store and automatically labelled based on user ratings, with ratings of 1-2 classified as negative sentiment and ratings of 4-5 as positive sentiment, whilst a rating of 3 was excluded as it was considered ambiguous. Following a preprocessing stage comprising cleaning, case folding, tokenisation, stopword removal, and stemming, as well as feature extraction using TF-IDF, 3,652 reviews were obtained with a training-to-test data split ratio of 80:20. The results indicate that positive sentiment dominates the dataset at 56.49%, whilst negative sentiment accounts for 43.51%. Analysis by application revealed that Kredivo was dominated by positive sentiment (68.20%), whilst Akulaku was dominated by negative sentiment (51.70%). The Naïve Bayes multinomial model achieved an accuracy of 84.13%, with average precision, recall, and F1-score values of 0.84, demonstrating good and balanced classification performance across both sentiment classes.