This research investigates the determinants of labor migration in Sumatera Island, focusing on per capita income, provincial minimum wage, unemployment, and education level using a panel data method with quantitative analysis. The study utilizes Labor Migration as the dependent variable and Per Capita Income, Provincial Minimum Wage, Unemployment, and Education Level as the independent variables. The research focuses on provinces across Sumatra Island, including Aceh, Riau, Bengkulu, Jambi, West Sumatra, North Sumatra, Lampung, South Sumatra, Riau Islands, and Bangka Belitung. The period selected in this study is from 2017 to 2021. The panel data regression model selected for analysis is the random effect model. The estimation results reveal that provincial minimum wages significantly influence Indonesian Labor Migration, while other variables show no significant impact. This finding is further supported by the observation that even in provinces with slightly higher minimum wages, such as Riau and West Sumatra, average wages may not ensure sufficient financial stability for individuals and their families. Consequently, the allure of higher wages in the international labor market becomes a compelling factor for many workers from Sumatra Island, driving them to seek employment opportunities overseas.

This study analyzes budget planning and control in a non-profit organization focused on Sustainable Development Goals (SDGs). The main objective is understanding the budget implementation process supporting SDG objectives at Yayasan Kebudayaan Rancage (Rancage Cultural Foundation). Using a qualitative methodology with a single instrumental case study and action research methods, data was collected through observations, interviews, and documentation. Narrative and comparative analysis methods were employed to evaluate the actual field conditions. The study results indicate that the foundation needs a structured budget. Based on these findings, developing a strategic plan, work plan, and detailed budget is recommended. These recommendations aim to create a more systematic budgeting process, enhance awareness, and improve engagement with the SDGs.

Transfer pricing has become a crucial aspect of global business, especially for natural resource companies in Indonesia, which includes monitoring tax compliance, mitigating tax dispute risks, and maintaining corporate reputation due to its complex and high-priced commodities. This research aims to test and analyze the direct influence of tax minimization strategy, tunnelling incentive, and bonus mechanism on transfer pricing decisions. Meanwhile, the indirect effect involves the audit committee as a moderating factor to explore their influence on transfer pricing practices. The data used in this research was derived from the annual reports of natural resource sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. A total of 185 companies used the purposive sampling method, resulting in a sample of 146 data analyzed using WarpPLS 8.0. According to the research results, tax minimization directly influences transfer pricing. In contrast, tunnelling incentives do not affect transfer pricing, and audit committees moderate the influence of bonus mechanisms on transfer pricing.

All commercial banks must take green financing drives to promote environment-friendly projects in their mainstream investment. Inherently, all commercial banks are encouraged to make a profit, but exploring the relationship between GF and bank performance is necessary. This article categorizes the data regarding different types of green financing such as renewable energy, alternative energy, energy efficiency, liquid waste management, recycling and manufacturing of recycling products, Hybrid Hoffman Kiln (HHK), environment-friendly green structures, green agriculture etc. The study feeds an inclusive overview of the GF situation with a particular emphasis on renewable energy (RE), energy efficiency (EE), liquid waste management (LWM), recycling and manufacturing of recycling goods (RRG), producing environment-friendly bricks (PEFB), and green ecology friendly establishments (GEE) and its impact on bank profitability in Bangladesh. This research collects secondary data from related published articles, Bangladesh Bank annual reports, quarterly reports, sustainability reports, other commercial banks' reports, different proceedings, ADB reports, World Bank reports, and national newspaper reports from 2014 to 2023. MS-Excell-2016, with SPSS software version 25, was applied to conduct the research. According to the results of the study, GF has a significant impact on bank profitability. Regression Model 1 indicates that energy efficiency (EE) and the recycling and manufacturing of recycling goods (RRG) have the most positive impact on bank performance (ROA and ROE). Regression Model 2 found that renewable energy (RE) impacts bank performance. However, the main challenge is creating awareness among the bankers, BB, other regulators, and the community. The possible future essence of this study is to convince bankers and policy planners that GF can be the best solution for surviving in the competitive market, maximizing wealth, and improving bank profitability.

Financial statement manipulation that still occurring nowadays in Indonesia leads the following issue of how audit committee’s functioning within a corporation. This study questions whether audit committee has certain significant role as stated by OJK or just a formality to obey the regulation set by the government. Therefore, this research analyzes the audit committees’ effectiveness in Indonesia by using POJK No. 55/POJK.04/2015 as the basis of measurement. To examine the audit committee’s effectiveness, this research gathers primary data by distributing a questionnaire to audit committee’s in listed companies in Indonesia and to Ikatan Komite Audit Indonesia (IKAI). Based on the responses, the data is then analyzed by using the SEM-PLS approach. It is found that audit committee diligence in audit and decision-making areas significantly increases the audit committee activity. Moreover, audit committee activity and responsibility in internal audit, regulatory compliance, and risk management significantly influence the audit committee’s effectiveness.

The food industry is a consistently growing sector, even in challenging economic conditions, driven by population growth and increased demand. Recognizing its importance, the Indonesian government has identified the food and beverage industry as a key sector in its Industry 4.0 roadmap. However, challenges such as reliance on imported raw materials and high labor absorption rates persist. This study analyzes the impact of cost structure on the value-added in Indonesia's food industry from 2017 to 2021, using data from Indonesia Statistics on large and medium industries. The Panel Data Regression results reveal that raw material costs and fixed capital costs positively and significantly affect value-added. These findings suggest that effective cost management, innovation, and the use of advanced technology are crucial for optimizing value-added in this sector.

This study investigates the unresolved issue of how fertilizer subsidies affect paddy production and farmer income, a critical aspect of Indonesia's agricultural policy that has not been fully understood. By analyzing panel data from 33 provinces between 2019 and 2022 using the Generalized Least Squares (GLS) method, the research explores both income dynamics and productivity. Results reveal that NPK and SP36 fertilizers boost paddy yields by 0.198% and 0.155%, respectively, while UREA and ZA have no significant impact on production. Additionally, rising wages reduce production by 1.343% but increase farmer income by 0.332%. These findings highlight the complexity of balancing productivity with farmer welfare, suggesting that while fertilizer subsidies can enhance yields, they are not a universal solution. Policymakers must consider multifaceted approaches that address both productivity and sustainable income growth to ensure long-term welfare improvements for Indonesian farmers.

This study aims to examine and analyze the socio-demographic, socio-economic, and regional characteristics that influence an individual on being Not in Employment, Education, or Training (NEET). The data is from the February 2018 National Labor Force Survey (Sakernas) and analysed using binary logistic regression with descriptive and inferential approach. The descriptive results show that socio-demographic characteristics such as female, married, and having disability tend to become NEET. Socio-economic characteristics such as graduating from high school and living with an employed household head also tend to become NEET. Furthermore, regional characteristics such as living in rural area and living in area outside Java Island tend to become an NEET. Meanwhile, the inferential results show that female, married, having disability, not graduating from school, living with an unemployed household head, living in rural area, and living in Java Island have significant effect on the chances of becoming NEET

This study aims toanalyze the influence of ICT and the tourism sector on economic growth in Indonesia from 2015 to 2021 using panel data regression analysis on a total of 238data with the Feasible Generalized Least Square-Seemingly Unrelated Regression (FGLS-SUR) estimation method. The results of the study show that the proportion of individuals who use the internet, the number of fixed broadband subscribers, the room occupancy rate of star hotels, foreign investment, labour, and government spending have a positive and significant effect on economic growth in Indonesia. In this regard, it is hoped that each province will have equal access to the internet and further enhance hotel services, especially for star-rated hotels.The positive impact of this research in Indonesia is that it can help enhance the Gross Regional Domestic Product (GRDP) in each province, thereby influencing overall economic growththrough the fields of ICT and tourism.