Environmental, Social, and Governance (ESG) reporting has become increasingly important in supporting corporate resilience and long-term value creation under conditions of economic uncertainty. However, prior studies predominantly treat ESG reporting as a single composite construct, providing limited understanding of how individual Environmental, Social, and Governance dimensions contribute to …
Public budgeting plays a crucial role in promoting sustainable development through accountable governance, efficient resource allocation, and strategic priority setting. In Indonesia, the implementation of the State Budget (Anggaran Pendapatan dan Belanja Negara—APBN) and Regional Budgets (Anggaran Pendapatan dan Belanja Daerah—APBD) reflects the government’s commitment to inclusive and…
Sustainable finance is essential for the growth of companies because it is described as a type of financial instrument that integrates environmental, social, and governance (ESG) considerations into their investment decisions. To achieve sustainable financial commitments, companies need proper financial management. Financial efficiency is a key reference point because when companies manage thei…
Introduction/Main Objectives: The companies face challenges in integrating green innovation into their operational strategies as awareness of its importance. One approach is increasing investment in research and development (R&D) to encourage environmentally friendly innovation among companies. Background Problems: Sustainability investing is also becoming important, as increased demand from i…
The rapid digitization of financial services is driving the role of financial technology in revolutionizing the payment system through innovations such as e-wallets and online lending. In addition, it is important to explore the diversity of a demographic group to understand their financial independence and behavior. This study investigates the impact of financial technology on personal financi…
Investment decision risk could be minimized by good governance, and it becomes an essential strategy for the industry, including Sharia banking, for sustainable performance during an abnormal economic impacted pandemic. We examine the role of Sharia bank governance proxied by supervisory boards, board commissioners, and independent commissioners in managing the risk level. Then, Capital Adequac…
Digital Finance is the government's solution to save the economy's future and accelerate economic recovery. Microfinance institutions (MFIs) can survive by leveraging technology to achieve large-scale operations and services because of cost-effective technology solutions that meet their data management and customer needs. The study examines the impact of digital finance on MFIs' risk level usin…
The global achievements of sustainability using the exploration of cooperation networks in higher education are very important for a competitive advantage. Designing international academic programs with global partners leads to the guarantee of student learning and their interaction with international parties of campuses, institutions, and industries. The various types of international academic…
The rapid development of technology has made website quality an important factor to consider in an organization. To find out the quality of a website, it is necessary to do a website quality analysis to evaluate whether it meets website standards and user expectations. The sample is the users of the kotasubang.com website analyzed using the WebQual 4.0 method, which measured by some instruments…
The financial performance is an important signal to investors about the sustainability of the company in its industry. Optimizing the company's resources is the key to being competitive, especially in times of crisis, including pandemics. The company’s intangible assets such as intellectual capital and unique resources can increase the company's competitive advantage. Then, the implementation…