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…
Financial inclusion has become a key policy agenda in strengthening the role of the banking sector in promoting inclusive and sustainable economic development, particularly within the framework of public sector accountability and financial performance evaluation. This study aims to examine the impact of financial inclusion on the effectiveness of financial performance of conventional banks in I…
Financial inclusion has become a key policy agenda in strengthening the role of the banking sector in promoting inclusive and sustainable economic development, particularly within the framework of public sector accountability and financial performance evaluation. This study aims to examine the impact of financial inclusion on the effectiveness of financial performance of conventional banks in I…