Abstract:Penelitian ini menganalisis penerapan sanksi disiplin kerja terhadap pelanggaran karyawan di PT. Pouchen Indonesia serta kesesuaiannya dengan Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan. Metode yang digunakan…
an adalah penelitian hukum empiris dengan pendekatan yuridis-empiris melalui observasi, wawancara, dan studi kepustakaan. Hasil penelitian menunjukkan pelanggaran yang paling sering terjadi meliputi keterlambatan, ketidakhadiran tanpa keterangan, ketidakpatuhan terhadap SOP dan penggunaan APD, serta pelanggaran ringan lain yang bersifat berulang. Penyebabnya antara lain jarak tempat tinggal, kurangnya pemahaman aturan, rendahnya kesadaran disiplin, dan pengawasan yang belum merata. Perusahaan menerapkan sanksi secara bertahap, mulai teguran lisan, Surat Peringatan I, II, III, hingga Pemutusan Hubungan Kerja sebagai langkah terakhir, yang selalu didahului pencatatan, klarifikasi, dan kesempatan membela diri. Penerapan sanksi tersebut telah sesuai dengan Pasal 108, Pasal 111, Pasal 151 ayat (1), dan Pasal 161 UU Nomor 13 Tahun 2003, sehingga tidak ditemukan pemotongan upah tanpa dasar maupun sanksi sewenang-wenang. Dengan demikian, sistem sanksi disiplin di PT. Pouchen Indonesia telah mencerminkan asas kepastian hukum, keadilan, dan perlindungan hak pekerja.
This study analyzes the application of work discipline sanctions for employee violations at PT. Pouchen Indonesia and their conformity with Law No. 13 of 2003 concerning Manpower. It employs empirical legal research with a juridical-empirical approach through observation, interviews, and library research. The findings show that the most frequent violations include tardiness, unexcused absence, non-compliance with SOP and PPE use, and other minor repeated violations. The causes include distance from residence, lack of understanding of regulations, low disciplinary awareness, and uneven supervision. The company applies sanctions progressively, from verbal warning, Warning Letters I, II, III, to Termination of Employment as the final step, always preceded by recording, clarification, and the right of defense. The application conforms to Articles 108, 111, 151 paragraph (1), and 161 of Law No. 13 of 2003, with no unlawful wage deductions or arbitrary sanctions found. Thus, the disciplinary sanction system at PT. Pouchen Indonesia reflects the principles of legal certainty, justice, and protection of workers' rights.
Abstract:Penelitian ini dilatarbelakangi oleh maraknya pelanggaran Persetujuan Lingkungan dalam kegiatan pertambangan nikel di Kabupaten Luwu Timur yang berdampak pada kerusakan ekologis, sementara penjatuhan sanksi administratif…
belum memberikan efek jera. Penelitian ini bertujuan untuk menganalisis efektivitas penegakan sanksi administratif, mengidentifikasi kendala hukum, serta merumuskan solusi penegakan hukum lingkungan di daerah. Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual. Hasil penelitian menunjukkan bahwa penerapan sanksi masih didominasi oleh teguran tertulis dan tindakan perbaikan teknis. Hambatan utama bersumber dari resentralisasi wewenang pasca-Undang-Undang Cipta Kerja, keterbatasan personel pengawas bersertifikasi, dan gugatan korporasi ke Pengadilan Tata Usaha Negara. Sebagai solusi, penelitian ini merumuskan pengoptimalan rekomendasi Berita Acara Pengawasan ke pusat, penerapan prinsip pencemar membayar (polluter pays principle), peluncuran Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup (PROPER) daerah, penggunaan diskresi darurat, serta pembentukan Satuan Tugas Terpadu lintas yurisdiksi. Solusi ini menjadi langkah strategis untuk menguatkan kolaborasi kelembagaan dan menjamin kelestarian lingkungan yang berkelanjutan.
This study is motivated by widespread violations of Environmental Approvals in nickel mining activities in East Luwu Regency, resulting in ecological damage, while administrative sanctions have failed to provide a deterrent effect. This research aims to analyze the effectiveness of administrative sanction enforcement, identify legal obstacles, and formulate environmental law enforcement solutions at the regional level. The method employed is normative legal research utilizing statutory and conceptual approaches. The results indicate that sanction implementation is still dominated by written warnings and technical corrective actions. Primary obstacles stem from the recentralization of authority post-Job Creation Law, a shortage of certified supervisory personnel, and corporate lawsuits filed with the State Administrative Court. As a solution, this study proposes optimizing Supervision Minutes recommendations to the central government, applying the polluter pays principle, launching regional Company Performance Rating Programs in Environmental Management (PROPER), utilizing emergency discretion, and establishing a cross-jurisdictional Integrated Task Force. These solutions serve as strategic steps to strengthen institutional collaboration and ensure sustainable environmental protection.
Abstract:Various phenomena related to the implementation of integrity in the public sector demonstrate the importance of strengthening integrity values within organizations. One approach is through organizational culture, including…
ng the implementation of transaction practices through an Warung Kejujuran. This study aimed to explore auditors’ experiences in conducting transactions at an Warung Kejujuran. The study employed a qualitative approach using Moustakas’ transcendental phenomenology. Data were obtained through in-depth interviews and documentation involving auditors at the Jombang Regency Inspectorate who had experience interacting with the Warung Kejujuran. Data were analyzed through epoche, phenomenological reduction, imaginative variation, and the synthesis of meaning and essence, supported by NVivo for data organization, coding, and identification of thematic patterns. The findings indicate that transaction practices at the Warung Kejujuran provide auditors with experiences of applying integrity values through independent decision-making in the absence of direct supervision. These experiences are reflected in self-control as a basis for honest action and in the fulfillment of obligations as an element of an auditor’s moral responsibility. Thus, the essence of auditors’ experiences in transaction practices at the Warung Kejujuran lies in their ability to conduct transactions independently through self-control and fulfillment of moral obligations in situations with limited external supervision.
Abstract:The Effect of Product Quality on Customer Loyalty with Customer Satisfaction as a Mediating Variable among Gen Z Consumers of Kopi Kenangan in Makassar City. Thesis, Departement of Management, Faculty of Economies and Bussiness.…
ssiness. State University of Makassar. Supervised by Mr. Anwar and Mr. Muhammad Ichwan Musa. This study aims to determine the effect of product quality on customer loyalty with customer satisfaction as a mediating variable among Generation Z consumers of Kopi Kenangan in Makassar City. The focus of this research is to analyze how product quality can increase customer satisfaction and shape customer loyalty. This research uses a quantitative approach with an associative explanatory design. Data were collected through questionnaires distributed to 110 respondents who are Gen Z consumers of Kopi Kenangan in Makassar City. The data analysis technique used Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS version 4.0.9.9 to examine the relationships among variables. The results show that product quality has a positive and significant effect on customer satisfaction and customer loyalty. Customer satisfaction also has a positive and significant effect on customer loyalty and acts as a mediating variable in the relationship between product quality and customer loyalty. These findings indicate that good product quality can increase customer satisfaction and strengthen customer loyalty to Kopi Kenangan in Makassar City
Abstract:Adenina, S., & Tamzil, N. S. (2024). Management Of Diarrhea In Children And Its Relation To Stunting. Healthy Tadulako Journal (Jurnal Kesehatan Tadulako, 10(1). Anggraini, D., & Kumala, O. (2022). Diare Pada Anak. Scientific…
entific Journal, 1(4).
Annisa. (2022). Diagnosis Dan Penatalaksanaan Pada Anak Usia 5 Tahun Dengan Diare Akut Tanpa Dehidrasi. Jurnal Penelitian Perawat Profesional, 4(1). Http://Jurnal.Globalhealthsciencegroup.Com/Index.Php/Jppp
Aslan, Iriani, I., & Maryam. (2024). Asuhan Keperawatan Pada Anak Dengan Diagnosa Gangguan Sistem Pencernaan: Diare Di Ruangan Catelia Rumah Sakit Umum Daerah Undata Provinsi Sulawesi Tengah. Jurnal Kolaboratif Sains, 7(5).
Damayanty Syamsul, T., Karim, K., & Mappaoudang, A. (2024). Penanganan Dehidrasi Pada Anak Dengan Diare Akut: Kajian Literatur Tentang Terapi Dan Pendekatan Multidisipliner. Joa : Journal Omicron Adpertisi, 3(1). Https://Jurnal.Adpertisi.Or.Id/Index.Php/Joa
Dinkes Diy. (2026). Jumlah Kasus Penyakit Pada Manusia.
Dwijayanti, Y., Ketut Kencana, I., Gusti Agung Ari Widarti, I., & Gizi Poltekkes Kemenkes Denpasar, J. (2025). Hubungan Tingkat Asupan Protein Zat Gizi Mikro Dan Frekuensi Diare Dengan Status Gizi Balita Di Desa Patas Kecamatan Gerokgak Kabupaten Buleleng. Hubungan Tingkat Asupan Protein…) 54 | Jurnal Ilmu Gizi: Journal Of Nutrition Science, 14(1).
Fanggi, M. C., Riwu, Y. R., & Purnawan, S. (2025). Hubungan Penerapan Perilaku Hidup Bersih Dan Sehat Keluarga Dengan Kejadian Diare Pada Balitadi Puskesmas Tarus Kabupaten Kupang Tahun 2025. Medika Alkhairaat : Jurnal Penelitian Kedokteran Dan Kesehatan, 7(2), 1096–1107.
Fatmawati, Fatimah, S., Stianto, M., & Veronila, S. (2025). Efektivitas Zinc Untuk Atasi Diare Pada Balita. Jurnal Nusantara Medika, 9(2).
Fauziah, D. W., Mulyani, E., Syauqul, E., Haque, A. Fathkil, & Lestari, I. (2025). Evaluasi Penggunaaniantibiotik Pada Pengobatan Diare Dengan Metode Gyssensdi Puskesmas Kota Bengkulu. Jurnal Review Pendidikan Dan Pengajaran, 8(1).
Febrika, A., & Maria Lissanora Fernanda, S. (2025). Penerapan Manajemen Cairan Untuk Mengatasi Ketidakseimbangan Cairan Pada Anak Dengan Gastroenteritis. 10(1), 3123–5913. Https://Jurnal.Akperkesdamsiantar.Ac.Id/Index.Php/Wirasakti/
Gau, A. W., Fahirah Arsal, A. S., & Esa Darussalam, A. H. (2024). Gambaran Penggunaan Antibiotik Pasien Diare Akut Pada Anak Di Puskesmas Maroangin Kota Palopo Tahun 2021-2022. Prepotif : Jurnal Kesehatan Masyarakat, 8(1).
Jeanifer, U. M., Mediawati, A. S., & Somantri, I. (2026). Strategi Implementasi Standar Diagnosis, Intervensi, Luaran Keperawatan Indonesia Terhadap Perawat Di Rumah Sakit: Scoping Review. Jkmk : Jurnal Kepemimpinan Dan Manajemen Keperawatan, 6(1).
Kemenkes. (2022). Manajemen Terpadu Balita Sakit.
Kemenkes. (2024). Survei Kesehatan Indonesia 2023.
Khotimah, N. N., Yuniar, R. V., Puteri, S. E., & Hidayat, A. R. (2026). Efektivitas Dan Efek Samping Penggunaan Suplementasi Zinc Dalam Penatalaksanaan Diare Pada Anak: Literature Review. Jurnal Ilmiah Keperawatan, 12(1).
Kusmayanti, E., Ziah Sibualamu, K., Profesi Ners, P., Graha Edukasi Makassar, Stik., & Artikel Sejarah Artikel, I. (2023). Manajemen Cairan Pada Anak Dengan Diare: Scoping Review. Jurnal Ilmiah Kesehatan Diagnosis, 18, 2302–2531. Https://Doi.Org/10.05.2023
Malasi Tamaela, M., Juwita, H., Syahrir, A., Studi Profesi Ners, P., Amanah Makassar, S., Keperawatan, D., & Kesehatan Kemenkes Gorontalo, P. (2023). Evaluasi Implementasi Keperawatan Pada Anak Diare Dengan Masalah Hipovolemia Di Ruang Perawatan Anak Al-Kautsar Rsud Haji Makassar. Journal Nursing Care, 9(1). Http://Jurnal.Poltekkesgorontalo.Ac.Id/Index.Php/Jnc/Index
Manazir, S., Jamalvi, W., & Jawed, F. (2023). Electrolyte Abnormalities In Children With Diarrhea And Its Association With Inpatient Stay - A Single Centre Study From Karachi, Pakistan. Pakistan Pediatric Journal, 47(2).
Munir, S. (2025). Comparison Of Lactose Containing With Lactose Free Milk In The Management Of Acute Watery Diarrhea - Children Less Than 2 Years Of Age. Journal Of Population Therapeutics & Clinical Pharmacology, 459–465. Https://Doi.Org/10.53555/8c3ttq08
Nurhasanah, U., Ramdini, D. A., & Pardilawati, C. Y. (2025). Efektivitas Penggunaan Zinc Dalam Pengobatan Diare Anak: Studi Literatur. In Jurnal Inovasi Kesehatan Terkini Page | (Vol. 158, Number 2). Https://Journalversa.Com/S/Index.Php/Jiktt
Putri, A., Anugerah, H., Djannatun, T., & Azmi, S. (2026). Suplementasi Zinc Dalam Penatalaksanaan Dan Pencegahan Kekambuhan Diare Pada Balita Menurut Pandangan Islam. Scienntific Journal, 5(2). Http://Journal.Scientic.Id/Index.Php/Sciena/Issue/View/34
Rahayu, N. P. U., Widhiantari, N. P. K., & Kio, A. L. (2020). Hubungan Pola Makan Ibu Terhadap Kejadian Diare Pada Balita Di Banjar Tambak Sari Desa Kapal Kecamatan Mengwikabupaten Badung. Caring : Jurnal Keperawatan, 9(2), 73–78.
Rahmawati, H. (2024). Dampak Terapi Intravena Pada Balita Berdasar Vip (Visual Infusion Phlebitis) Score. Jurnal Ners Dan Kebidanan (Journal Of Ners And Midwifery), 1(2), 160–165. Https://Doi.Org/10.26699/Jnk.V1i2.Art.P160-165
Sagara, V., Aramico, B., Arifin, V. N., Kesehatan, F., Univeristas, M., & Aceh, M. (2023). Faktor Risiko Kejadian Diare Pada Anak Usia 1-4 Tahun Di Wilayah Kerja Puskesmas Batoh Kota Banda Aceh Tahun 2022. Jurnal Kesehatan Tambusai, 4(2).
Sari, K., Nirnasari, M., & Putriani, K. (2024). Pendidikan Kesehatan Dan Pemberian Makanan Tambahan Untuk Penanganan Diare Pada Balita Dengan Formula Bubur Tempe Di Wilayah Puskesmas Sei Jang. 2(1).
Shinta Dewi, B., Soleha, T. U., & Septiani, L. (2024). Eschercia Coli Causes Diarrhea: Pathogenesis, Diagnosis And Management. Medula (Medical Professional Journal Of Lampung), 14(5).
Suhartini, T., Washilah, W., & Hadi, W. N. (2023). Implementasi Standar Diagnosis Keperawatan Indonesia Berdasarkan Aspek Motivasi Kerja, Beban Kerja, Supervisi, Model Kepemimpinan Dan Organisasi, Fasilitas Layananan Terhadap Pendokumentasian Asuhan Keperawatan. Jurnal Keperawatan Muhammadiyah, 8(2).
Unicef. (2026, March 18). Progress In Reducing Child Deaths Slows As 4.9 Million Children Under Five Die In 2024. Unicef.
Who. (2024). Dhiarrhoeal Disease. Who.
Who. (2025). Diarrhoea: Why Children Are Still Dying And What Can Be Done.
Yousuf, M., Khanzada, B., Channa, M. J., Mangi, A. H., & Khan, F. U. (2024). Clinical Assessment And Demographic Insights Of Lactose Intolerance Among Diarrheal Children At Hyderabad, Pakistan. Pakistan Biomedical Journal, 40–44. Https://Doi.Org/10.54393/Pbmj.V7i02.1030
Zhaqila, Q., Ruspandi, S., & Wiedyaningsih, C. (2024). The Effect Of Zinc And Probiotics Supplements In Children Under 5 Years Old With Diarrhea. Indonesian Journal Of Pharmacology And Therapy, 5(2). Https://Doi.Org/10.22146/Ijpther.10289
Abstract:Penelitian ini bertujuan untuk mendeskripsikan peran manajerial kepala sekolah dalam meningkatkan kualitas pendidikan di SMA Negeri 14 Luwu Timur dan mendeskripsikan faktor-faktor yang mendukung dan menghambat kepala sekolah…
olah dalam upaya meningkatkan kualitas pendidikan di SMA Negeri 14 Luwu Timur. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian lapangan (field research). Data yang digunakan terdiri atas data primer yang diperoleh secara langsung dari kepala sekolah, guru, tenaga kependidikan, dan peserta didik, serta data sekunder yang berasal dari dokumen sekolah, laporan kegiatan, buku, jurnal ilmiah, artikel, dan data dari instansi terkait. Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Pemeriksaan keabsahan data menggunakan konfirmasi kepada informan, triangulasi sumber, dan triangulasi teknik. Data dianalisis menggunakan model analisis interaktif Miles dan Huberman yang meliputi reduksi data, penyajian data, serta penarikan kesimpulan dan verifikasi. Hasil penelitian menunjukkan bahwa peran manajerial kepala sekolah di SMA Negeri 14 Luwu Timur telah berjalan secara sistematis dan terintegrasi. Peran tersebut diwujudkan melalui fungsi kepala sekolah sebagai edukator dalam mengembangkan kompetensi guru dan menciptakan lingkungan belajar yang kondusif, sebagai manajer dalam melaksanakan perencanaan, pengorganisasian, pelaksanaan, dan evaluasi program sekolah, sebagai supervisor dalam melakukan pengawasan dan pembinaan terhadap proses pembelajaran, serta sebagai pemimpin yang menerapkan kepemimpinan demokratis dalam mengarahkan, memotivasi, dan melibatkan seluruh warga sekolah. Faktor pendukung peningkatan kualitas pendidikan meliputi kerja sama warga sekolah, komitmen dan kedisiplinan guru, lingkungan sekolah yang kondusif, kepemimpinan kepala sekolah, serta budaya kerja yang positif. Adapun faktor penghambatnya meliputi keterbatasan sarana dan prasarana, kemampuan teknologi guru yang belum merata, keterbatasan sumber daya pendidikan, serta perbedaan kesiapan guru dalam menghadapi perubahan.
Abstract:Penelitian ini bertujuan untuk mendeskripsikan strategi kepala madrasah dalam meningkatkan mutu pembelajaran pada santri, mengetahui faktor pendukung dan penghambat, serta menganalisis hasil dari strategi yang diterapkan…
di Madrasah Nurul Hidayah Kedawung Bojong Kabupaten Tegal. Penelitian ini menggunakan pendekatan kualitatif dengan jenis deskriptif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi dengan informan utama kepala madrasah dan guru. Analisis data menggunakan model Miles, Huberman, dan Saldaña yang meliputi kondensasi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa strategi kepala madrasah dalam meningkatkan mutu pembelajaran dilakukan melalui perencanaan berbasis kebutuhan santri, pelaksanaan pembelajaran berbasis rutinitas harian, supervisi kolaboratif, pembinaan guru berkelanjutan, serta integrasi kurikulum formal dan diniyah. Program pembelajaran seperti pembiasaan membaca Al-Qur’an, metode pembelajaran aktif, dan kegiatan murojaah menjadi bagian penting dalam peningkatan mutu. Faktor pendukung meliputi kompetensi dan komitmen guru, kepemimpinan kepala madrasah, budaya belajar santri, serta sistem manajemen internal. Adapun hambatan yang dihadapi adalah perbedaan kemampuan santri, keterbatasan sarana, serta tantangan integrasi kurikulum. Hasil penelitian juga menunjukkan adanya peningkatan kedisiplinan santri, motivasi belajar, kinerja guru, serta hasil belajar santri yang lebih baik.
Abstract:Steamed sponge cake (bolu kukus) is a widely consumed traditional snack in Indonesia; however, its reliance on refined wheat flour limits its micronutrient and dietary fiber density. Incorporating composite flours from indigenous…
ndigenous crops, such as tropical pumpkin (Cucurbita moschata) and green pea (Vigna radiata L.), offers a promising strategy for nutritional fortification and dietary diversification. This study aimed to evaluate the proximate composition, sensory acceptability, statistical differences, and production cost feasibility of steamed sponge cakes formulated with varying proportions of pumpkin and green pea flours as partial replacements for refined wheat flour. An experimental design was applied using three formulations: AF09 (Control: 100% wheat flour), BW91 (10% pumpkin flour, 20% green pea flour), and CB88 (15% pumpkin flour, 15% green pea flour). Proximate testing measured moisture, ash, protein, fat, crude fiber, and total carbohydrates (by difference). Sensory acceptance (color, aroma, taste, and texture) was evaluated by 50 semi-trained panelists using a hedonic scale. Data were analyzed non-parametrically using Kolmogorov-Smirnov, Kruskal-Wallis, and post-hoc Mann-Whitney tests. All formulations complied with the Indonesian National Standard (SNI 01-3840-1995) for moisture (31.69%–33.74%), total ash (0.66%–1.05%), crude protein (5.80%–6.65%), and crude fat (1.64%–2.82%). Formula CB88 achieved the highest crude fiber content (0.69%) and lower total energy density (269.88 kcal/100 g). Kruskal-Wallis testing indicated statistically significant differences (p<0.05) among formulations for color, taste, and texture, while aroma exhibited no significant variation (p=0.672). Formula CB88 emerged as the optimal treatment, receiving superior sensory acceptance ratings for color (90% liked) and crumb softness (88% liked) driven by natural β-carotene and pectin-moisture gelation. Production cost analysis demonstrated high economic feasibility for CB88 at IDR 3,374 per 55 g serving. Partial substitution with 15% pumpkin flour and 15% green pea flour (Formula CB88) yields a nutrient-dense, fiber-enriched, and cost-effective functional snack suitable for targeted school nutrition and dietary diversification programs.
Abstract:This study aims to explore and evaluate the development of studies on shariah-based governance in the takaful industry through a systematic literature review approach. Sharia governance has an important role in ensuring…
that all processes, policies, and operational activities of takaful companies are implemented in accordance with sharia regulations, while supporting the principles of transparency, accountability, fairness, and protection of participants' rights. This study uses the Systematic Literature Review (SLR) method by adopting the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines. The databases used are Scopus and Google Scholar with the keywords "Shariah Governance", "Islamic Governance", "Takaful Industry", "Takaful Governance", and "Shariah Governance in Takaful". Through the process of identification, screening, and feasibility assessment, 7 articles that meet the inclusion criteria were obtained for thematic analysis. The results of the study show that the effectiveness of sharia governance in the takaful industry is determined by five main elements: the role and competence of the Sharia Supervisory Board (DPS), the sharia compliance and audit system, the corporate governance mechanism, the transparency of information disclosure based on AAOIFI standards, and the support of the regulatory framework. This research provides theoretical contributions to the development of the concept of sharia governance in the Islamic insurance industry as well as practical recommendations for regulators, takaful operators, and Sharia Supervisory Boards.
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