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Do sustainable development goals and carbon emission disclosures have an impact on financial performance?
No full textThis study aims to examine the impact of Sustainable Development Goals (SDGs) disclosure and carbon emission disclosure on financial performance in Indonesia. The sample consists of 55 companies listed in the Jakarta Islamic Index (JII) with a total of 256 firm-year observations during the 2020–2024. This study employs panel data regression using the Fixed Effect Model (FEM). The results show that SDGs disclosure has a negative effect on financial performance. However, carbon emission disclosure has no significant effect on financial performance. These findings suggest that SDGs may increase sustainability related expenditures, thereby exerting pressure on firm’s financial performance. This study contribute to the sustainability and accounting literature by employing a pretax income to average equity to mitigate the influence of sectoral differences in tax rates.These findings are expected to serve as a reference for companies, governments, and regulators in formulating policies that support business sustainability
Peran tata niaga pupuk bersubsidi terhadap ketersediaan pupuk bagi petani di Kabupaten Sleman
No full textPurpose – This study aims to examine the effectiveness of the subsidized fertilizer trading system in ensuring fertilizer availability for farmers in Sleman Regency.Methods – This study employs a qualitative research approach. Data were analyzed using Nvivo 12 to process interview results obtained from various informants directly involved in the subsidized fertilizer trading and distribution system in Sleman Regency.Findings – The findings indicatecthat the subsidized fertilizer trade system in Sleman Regency involves several interrelated stakeholders: the Sleman Regency Agriculture Office, PT Pupuk Indonesia Holding Company (Persero), PPL, PUD (distributors), and PPTS (retailers). Subsidised fertiliser stocks at the PPTS level are always relatively available, distribution follows the national allocation through the e-RDKK system, and with transparent oversight. However, farmers still face significant obstacles in the redemption process due to administrative issues.Implication – The study highlights the need for stronger coordination among stakeholders and simplification of administrative procedures to improve farmers’ access to subsidized fertilizers.Originality – This study contributes to a qualitative approach-based analysis of the effectiveness of subsidized fertilizer trading systems at the regional level, highlighting the functional relationships between stakeholders and administrative barriers that affect fertilizer availability.
AbstrakTujuan – Penelitian ini bertujuan mengkaji efektivitas tata niaga pupuk bersubsidi terhadap ketersediaan pupuk bagi petani di Kabupaten Sleman. Metode – Penelitian ini menggunakan pendekatan kualitatif dengan teknik wawancara, observasi, dan dokumentasi berbagai informan yang terlibat langsung dalam tata niaga pupuk bersubsidi di Kabupaten Sleman. Analisis data dilakukan menggunakan NVIVO 12 untuk mengolah dan menafsirkan data secara sistematis.Temuan – Hasil penelitian menunjukkan bahwa tata niaga pupuk bersubsidi di Kabupaten Sleman melibatkan sejumlah stakeholder yang saling terkait, yaitu Dinas Pertanian Kabupaten Sleman, PT Pupuk Indonesia Holding Company (Persero), PPL, PUD (distributor), dan PPTS (pengecer). Stok pupuk bersubsidi di tingkat PPTS relatif selalu tersedia, penyaluran mengikuti alokasi nasional melalui sistem e-RDKK, dan dengan pengawasan yang transparan. Namun demikian, petani masih menghadapi kendala signifikan dalam proses penebusan akibat permasalahan administrasi. Implikasi – Temuan ini menegaskan pentingnya peningkatan koordinasi antar-stakeholder, serta penyederhanaan prosedur administrasi guna meningkatkan akses petani terhadap pupuk bersubsidi.Orisinalitas – Penelitian ini berkontribusi pada analisis berbasis pendekatan kualitatif terkait efektivitas tata niaga pupuk bersubsidi di tingkat daerah, yang menyoroti hubungan fungsional antar-stakeholder dan hambatan administratif yang mempengaruhi ketersediaan pupuk
Efek keterbukaan ekonomi terhadap pertumbuhan ekonomi di 5 negara ASEAN
No full textPurpose – This study aims to analyze the effect of economic openness, measured by the trade ratio of exports and imports, on economic growth in five ASEAN countries.Methods – The study covers five major ASEAN countries—Indonesia, Malaysia, the Philippines, Thailand, and Vietnam—over the period 2013–2022. The empirical approach employs the First Difference Generalized Method of Moments (FD-GMM).Findings – The results indicate that economic openness has a highly significant positive effect on economic growth in the five ASEAN countries. In addition, government expenditure contributes positively to economic growth, while inflation exerts a negative impact.Implication – Governments should promote trade expansion through both export and import activities by reducing trade barriers and strengthening economic integration within ASEAN.Originality – This study provides a dynamic analysis of trade openness, offering an alternative empirical perspective on the relationship between economic openness and economic growth.
AbstrakTujuan – Penelitian ini bertujuan menganalisis pengaruh keterbukaan ekonomi yang diukur dengan rasio perdagangan ekspor dan impor terhadap pertumbuhan ekonomi di 5 negara ASEAN. Metode – Observasi penelitian terdiri dari 5 negara utama ASEAN yaitu Indonesia, Malaysia, Philipina, Thailand, dan Vietnam mulai periode tahun 2013 – 2022. Metode penelitian adalah First Difference Generalized Method of Moment (FD GMM) Temuan – Hasil penelitian menunjukkan bahwa keterbukaan ekonomi memiliki pengaruh positif yang sangat signifikan terhadap pertumbuhan ekonomi di 5 negara ASEAN. Selain itu, pengeluaran pemerintah juga dapat mendorong pertumbuhan ekonomi. Sedangkan inflasi akan menurunkan pertumbuhan ekonomi. Implikasi – Pemerintah perlu mendorong pertumbuhan perdagangan melalui promosi ekspor maupun impor dengan cara mengurangi hambatan perdagangan dan meningkatkan integrasi perekonomian dengan ASEAN. Orisinalitas – Penelitian ini menganalisis pengaruh keterbukaan perdagangan secara dinamis yang memberikan alternatif analisis mengenai pengaruh keterbukaan perdagangan terhadap pertumbuhan ekonomi
Peramalan Produksi Tanaman Padi Indonesia Tahun 2025 Menggunakan Metode Triple Exponential Smoothing Holt-Winters : Peramalan Produksi Tanaman Padi Indonesia Tahun 2025 Menggunakan Metode Triple Exponential Smoothing Holt-Winters
No full textProduksi padi memiliki peran penting dalam mendukung ketahanan pangan nasional. Untuk memastikan ketersediaan pangan di tengah peningkatan jumlah penduduk, diperlukan peramalan produksi yang akurat. Penelitian ini bertujuan untuk memodelkan peramalan produksi padi Indonesia tahun 2025 selama periode Januari 2019 hingga Desember 2024 menggunakan Triple Exponential Smoothing Holt-Winters, baik model aditif maupun model multiplikatif. Hasil penelitian menunjukkan bahwa model aditif merupakan model terbaik untuk meramalkan produksi tanaman padi Indonesia tahun 2025. Dengan parameter optimal α=0,3, β=0,4, dan γ=0,1, serta nilai MAPE sebesar 25,72% yang menunjukkan bahwa hasil peramalan cukup akurat
Kriteria Penetapan Pailit Terhadap Notaris Sebagai Pejabat Umum Dan Notaris Sebagai Orang Pribadi Berdasarkan Asas Preferensi Hukum
Full text linkA Notary in the provisions of Article 12 of the Notary Position Law can be dishonorably dismissed from his position if he is declared bankrupt based on a court decision that obtains permanent legal force. In the current regime of the Law on the Position of Notaries, there is no provision that explains regarding whether the purpose of bankruptcy of a Notary is a Notary in his or her capacity as a private person (person) or as a public official. The existence of a legal gap in determining bankruptcy criteria for notaries has raised various questions. This research uses a Normative Research typology which is supported by data obtained from secondary data sources in the form of primary legal materials and secondary legal materials. The conclusions of this research are, First, The bankruptcy of Notaries has been influenced by the blurred norm (vagenorm) created by Article 12 of the Law on the Position of Notaries. Second, the Bankruptcy Law and PKPU are enforced based on the legal preference principle of lex specialis derogate legi generali as the legal basis for resolving Notary bankruptcy issues
The Validity of the Position and Implementation of the Extraordinary General Meeting of Shareholders by Parties Who Have Not Obtained Legal Legitimacy as Shareholders (Case Study of Cahaya Mulia Persada Nusa Limited Liability Company)
Full text linkThis study aims to analyze the position and validity of convening an extraordinary General Meeting of Shareholders (EGMS) by parties who have not yet obtained legal legitimacy as lawful shareholders, with a case study of Decision Cahaya Mulia Persada Nusa Limited Liability Company. The reseacrh examines the legal status of the EGMS organizers and the legal implications of the resolutions adopted without legitimate share ownership. This study applies a normative juridical method using statutory, dotrinal, and case approaches. Data were obtained through library research and analyzed descriptively and qualitatively to interpret the legal norms contained in the company law. The findings indicate that the EGMS held by parties without legitimate shareolder status violates the principle og legality and may lead to the nullification of its resolution. The unclear legal status of the organizers results in legak uncertainty and may harm both the company and other legitimate shareholders. Fulfilling formal and material requirements in the conduct of shareholders mettings, particulary regarding the legitimacy of shareholders as legal subjects, is a crucial element in ensuring legal protection and corporate admiistrative order. This study emphasizes the importance of strengthening normative provisions and verification mechanisms in the implementation of EGMS to ensure legal certainty and the application of good corporate governance principles
Analisis Gangguan Makan pada Remaja dengan Diabetes Mellitus Tipe 1 (Patofisiologi, Instrumen Skrining, dan Strategi Penatalaksanaan Multidisiplin Berbasis Bukti): Sebuah Tinjauan Pustaka
No full textGangguan makan pada remaja dengan diabetes mellitus tipe 1 (DMT1) merupakan masalah klinis kompleks dengan prevalensi mencapai 22,6%, yang didominasi oleh other specified feeding or eating disorders (OSFED). Kondisi ini meningkatkan risiko mortalitas hingga tiga kali lipat akibat mekanisme patofisiologi yang melibatkan disfungsi regulasi glukosa dan perilaku maladaptif, seperti manipulasi dosis insulin demi penurunan berat badan. Dampak klinisnya sangat signifikan, mencakup peningkatan risiko ketoasidosis diabetikum (OR 3,2) dan komplikasi mikrovaskular yang berat. Oleh karena itu, parameter klinis seperti HbA1c >9% dan frekuensi rawat inap menjadi indikator krusial dalam pemantauan pasien.
Skrining dini menggunakan instrumen Diabetes Eating Problem Survey-Revised (DEPS-R) terbukti memiliki konsistensi internal yang tinggi dan sangat efektif dalam mendeteksi gangguan secara dini. Penatalaksanaan yang bersifat multidisiplin, melibatkan kolaborasi antara dokter spesialis endokrin, psikiater, dan ahli gizi, terbukti mampu menurunkan angka hospitalisasi hingga 45% serta memperbaiki kontrol glikemik secara substansial. Strategi pencegahan melalui psikoedukasi keluarga dan penerapan protokol standar tidak hanya memperbaiki luaran klinis tetapi juga meningkatkan skor kualitas hidup pasien secara signifikan. Tinjauan ini menegaskan pentingnya integrasi aspek medis dan psikososial dalam tata laksana komprehensif populasi remaja dengan DMT1.
Kata kunci: diabetes mellitus tipe 1; gangguan makan; remaja; manajemen multidisiplin; penyalahgunaan insulin; intervensi berbasis bukti
The pivotal role of sharia supervisory boards in enhancing ESG performance: A maqasid al-shariah perspective
No full textThis conceptual paper examines the critical role of Sharia Supervisory Boards (SSBs) in driving Environmental, Social, and Governance (ESG) performance within Islamic banking institutions. Grounded in Maqāṣid al-Sharī'ah framework and legitimacy theory, we propose that SSBs serve as strategic catalysts rather than mere compliance mechanisms in sustainability transformation. The study introduces novel mediating variables including Spiritual-Ecological Intelligence - the integration of environmental consciousness within Islamic spiritual values, and Maqasid-Based Strategic Alignment - the systematic integration of higher Shariah objectives into corporate strategy. Through synthesis of contemporary literature from Scopus-indexed journals, we develop a comprehensive framework demonstrating how SSB characteristics - particularly diversity, expertise in sustainability matters, and independent oversight - directly influence green financial innovation and stakeholder engagement quality. The paper argues that effective SSBs transcend traditional supervisory functions by fostering Ethical Transformation Mechanisms that align banking operations with both Islamic principles and global sustainability standards. Our conceptual model provides valuable insights for regulators in developing SSB competency frameworks that emphasize sustainability expertise, while offering practical guidance for Islamic banks to leverage their governance structure as competitive advantage in emerging green finance markets. The study contributes to theoretical advancement by bridging Islamic governance principles with contemporary sustainability discourse, proposing testable propositions for future empirical research in Islamic finance and ESG performance literature
The influence of green board, board size, ROA, and leverage ratio on green innovation
No full textThis study examines the influence of the green board committee, board size, return on assets, and debt ratio on green innovation in 79 Indonesian companies listed on the stock exchange. Data analysis used multiple linear regression using STATA and showed that green board committees and larger board size encourage green innovation, while a high ROA also contributes positively. In contrast, a high debt ratio inhibits green innovation. These findings indicate that firms need to balance between good governance, solid financial performance, and debt risk management to effectively adopt green innovation. Previous studies tend to focus on non-financial factors such as the Green Board Committee and Board Size, while research examining the interaction between non-financial and financial factors in driving GI is still very limited, especially in Indonesia. In fact, a comprehensive understanding of the combined influence of non-financial and financial factors is essential to effectively drive GI adoption
Beyond Detection: The Development of SIJORA and Mitigating Iatrogenic Risks in Adolescent Online Gambling Screening
No full textAbstract: As online gambling among Indonesian adolescents reaches crisis proportions, the lack of culturally sensitive screening tools hinders effective intervention. This study develops the Skrining Judi Online Remaja (SIJORA) by adapting the SOGS-RA through a rigorous qualitative validation framework. Beyond establishing content and response process validity via cognitive interviews and expert reviews, our research identifies a critical iatrogenic risk: traditional single-stage screening can trigger negative reactance among non-gambling youth. To mitigate this, we propose a novel Two-Stage Screening Protocol: a primary universal filter followed by a targeted clinical severity assessment. This dual-layered design maximizes diagnostic sensitivity while upholding the ethical principle of "do no harm" in school-based settings. Our findings establish SIJORA as a foundational, ethically-grounded instrument for mental health practitioners and provide a strategic roadmap for the consequential validity of behavioral addiction screenings in the Global South
Keywords: adolescents online gambling screening, qualitative approach, instrument development, content validation, response process validatio