ABSTRACT The EU is clearly committed to its response to the climate and environmental crisis. Transformative policy solutions and targets have been set within the Union to restore 90% of degraded ecosystems and reach climate neutrality by 2050. The EU also remains one of the biggest donors of climate and environmental development aid. Green growth, good governance, adaptation and mitigation strategies, technology, corporate social responsibility, and other locales of change are intended to lead toward a more sustainable, secure and equitable future. These policies are commendable, but what potential do they have as transformative capacities? This article examines the underlying value systems that legitimise current EU climate and environmental policy for the purpose of critically reflecting on the Union's ability to effect fundamental changes to social, political and economic systems. Via a discourse and visual analysis on speeches, policy documents and images, the outcome suggests that policy development ought to reflect on human‐nature interconnectedness to overcome the limitation of its eco‐modernist and utilitarian value system.

Effective village financial management is fundamental to strengthening good governance at the local level. This study investigates the implementation of accountability and transparency in village financial management at Komus II Timur Village, North Bolaang Mongondow Regency, Indonesia. Employing a qualitative case study approach, data were collected through interviews, observations, and document analysis involving village officials, the Village Consultative Body, and community representatives. The findings reveal that accountability and transparency have been largely institutionalized across the planning, implementation, administration, reporting, and accountability stages, particularly through participatory decision-making, orderly financial administration, timely reporting, and public access to financial information. However, capacity constraints and uneven regulatory understanding among village officials remain notable challenges. The study underscores the importance of continuous capacity building and strengthened oversight mechanisms to enhance accountable and transparent village financial governance.

This study aims to assess and describe the financial performance of Bank Mandiri and Indonesian Sharia Bank (BSI) based on the RGEC analysis results during the period 2020–2024. The research method used is quantitative with a descriptive quantitative approach. The population of the study includes all banks registered and operating in Indonesia during the 2020–2024 period, or more specifically certain banks such as conventional banks and sharia banks. The samples selected are Bank Mandiri as the representative of conventional banks and Indonesian Sharia Bank (BSI) as the representative of sharia banks for the 2020–2024 period. The sample selection is based on relevance, availability of data, and representation of each bank type. The results show that Bank Mandiri demonstrates superior performance compared to Indonesian Sharia Bank (BSI) on most key RGEC indicators. Bank Mandiri maintains asset quality with significantly lower NPF, as well as records better efficiency in asset and capital utilization through higher ROA and ROE. Additionally, Mandiri’s operating margin (NOM) is much stronger and more stable. Although both banks have very strong capital adequacy (CAR) and good governance (GCG), operational efficiency (BOPO) remains a challenge for both, even though BSI shows slightly better BOPO figures. Overall, Mandiri is more aggressive in financing distribution and efficient in generating profit, while BSI is still in the process of post-merger stabilization with reasonably healthy performance but with room for improvement in operating margin and efficiency.

Abstract This article analyses ideas of ‘good governance through technology’ in India that first emerged from the software industry, symbolizing state support for the ‘new middle‐class’ values of liberalized private enterprise. We suggest that the contemporary prominence of consulting firms in government represents a second transformation that embeds private sector logics within statehood. Perceived needs for technical expertise allow consultants to supply urban governance capacity as a commercial service, encouraging further outsourcing and corporatization. This phenomenon, we argue, expresses ‘anti‐political’ tendencies. Consultant writings frame urban governance as primarily technical, promoting context‐free policy and private‐sector involvement. Acknowledged issues with technology and participation undermine assertions of digital technology’s benefits to citizens. We argue that implicit redefinitions of ‘ordinary citizens’ as middle‐class dissipate these tensions between visions of government as a platform for outsourced, monetized services and India’s democratic ideals. We illustrate some effects—and limits—of these processes through an ethnographic study of a government department which supplies digital mapping and software ‘as‐a‐service’ to other government agencies, displacing private actors. Despite this organization’s technical expertise, local knowledge and use of digital data ‘as a platform’ for influence, political economies of land administration limit the ability of digitalization to check powerful individual and corporate actors.

Universitas Brawijaya, a state university that previously operated as a Public Service Agency (Badan Layanan Umum), officially transformed into a Legal Entity State University (Perguruan Tinggi Negeri Berbadan Hukum, PTN-BH) in October 2021. This change in institutional status granted the university the autonomous authority to formulate and enact internal regulations, including those governing the procurement of goods and services. In exercising such authority, Universitas Brawijaya has enacted several Rector Regulations regulating the procurement of goods and services, inter alia, Rector Regulation of Universitas Brawijaya Number 98 of 2021 as amended by Rector Regulation Number 106 of 2022, as well as Rector Regulation Number 36 of 2022 concerning the Technical Guidelines for the Procurement of Goods/Services. Efforts to enhance the effectiveness and efficiency of goods and services procurement management have been pursued through the implementation of an electronic procurement system utilizing the Electronic Procurement Service Information System (Silapetro). Nevertheless, after nearly three years of implementation, various issues remain evident in terms of the regulatory framework and the practical execution of goods and services procurement at Universitas Brawijaya. Based on these circumstances, this study aims to examine and analyze the effectiveness of the regulation of goods and services procurement through Silapetro as an instrument for implementing the principles of Good University Governance at Universitas Brawijaya. This research employs a normative juridical method with a qualitative juridical approach, focusing on the analysis of primary legal materials, particularly Presidential Regulation Number 16 of 2018, as amended by Presidential Regulation Number 12 of 2021, as well as the relevant Rector Regulations governing goods and services procurement at Universitas Brawijaya.

Governance thrives on a robust relationship between government and the governed. Such relationships essentially count on good communication to ensure adequate comprehension of both parties’ perspectives, emotions and needs, to foster trust and mutual understanding. It is a given that communication management is a public relations (PR) specialty hence PR is all government needs to ensure good governance. Based on this given, the paper estimates the public relations deficit in the administration of the Nigerian state between 2015 and 2024. It spotlights amongst others, the unsavoury aftermaths of the Naira notes’ redesign programme and fuel subsidy removal issue as key indices of the public relations privation in governance. The paper highlights government’s shortcomings on one hand and on the other, some of the uncelebrated achievements of government within this period, as ameliorating circumstances lost on the citizens. It holds that given its pride of place in the scheme of things, public relations could have enabled Nigerian citizens to appreciate government’s current image other than the blighted representations it got in the said period. It thus enjoins adequate use of PR in governance going forward and recommends the deployment of seasoned public relations personnel in their rightful places for optimum results in governance. The work adopted the library research approach entailing advertent data sourcing from apposite authorities in the internet and physical libraries.

The proposed research aims to analyse the effects of the relationship between Sustainability Governance (SG) and Climate Impact (CI), taking into consideration Green Finance (GF). Furthermore, it examines how Institutional Support (IS) enhances the governance systems governing these variables. The research provides a holistic approach for analysing the effects of financial dynamics on climate impacts. Partial Least Squares Structural Equation Modelling (PLS-SEM) was employed in this research study. The data were collected from various industries using a standardised questionnaire. The structural model examined the direct and indirect relationships between variables such as GF, SG, and CI. IS emerged as the moderated variable. The outcomes of the study confirmed that “GF has an important and direct as well as indirect (through SG as the mediator) impact on CI. IS significantly increases SG and thus exerts an overall enhancing effect on the impact of GF on the climate.” The study has supported the research objectives and aims. The limitations of this study comprised constraints related to both time and cost. The researchers encountered limitations in accessing senior managers and directors of various organisations for the study. IS emerged as an important intermediate factor that can significantly link various actions and activities that impact the climate. This study supports both global and local research objectives. The study offers significant insights, underscoring the critical role of SG within Green Business (GB). Additionally, IS emerges as a vital enabling tool that strengthens the overall governance framework. The study contributes significantly to the development of integrated frameworks for institutions seeking to effectively address environmental challenges. The implications for action indicate that furthering entrenched institutional structures and instilling good governance practices can add tremendous value to the transformation potential of GF and usher in accelerated efforts to achieve national and international objectives on climate change.

This study examines the lived realities of Indigenous Peoples Mandatory Representatives (IPMRs) in Sarangani Province and analyzes the capacity gaps that limit their full participation in governance and advocacy. Anchored on Pitkin’s (1967) Theory of Representation, Morgan’s (1998) Capacity-Building Framework, and the Good Governance model of Kaufmann, Kraay, and Mastruzzi (2010), the research explores how IPMRs perform their mandated roles, the challenges they encounter within local governance structures, and the institutional support systems required to strengthen their representational functions. The study employed a descriptive qualitative research design and gathered data through key informant interviews, focus group discussions, and document analysis involving municipal and provincial IPMRs, local officials, Indigenous leaders, and relevant stakeholders. Findings reveal that while IPMRs possess strong cultural legitimacy and community support, their governance participation remains constrained by limited training opportunities, weak institutional backing, political interference, and inadequate access to resources. These barriers affect their ability to influence policy, implement Indigenous programs, and integrate community priorities into local development planning. However, IPMRs also demonstrate resilience through culturally grounded strategies such as consensus-building, unity through customary laws, and partnership-based advocacy. The study concludes that strengthening Indigenous representation requires institutionalized capacity-building, sustainable resource support, improved legal and policy literacy, and reforms that ensure consistent recognition of IPMR mandates across LGUs. This study aligns with SDG 16 by supporting inclusive and accountable governance, SDG 10 by addressing structural inequalities in political participation, and SDG 11 by strengthening culturally responsive local development processes. By promoting empowered Indigenous participation and stronger governance mechanisms, the research contributes to institutional and community sustainability through more inclusive policy-making and culturally grounded development planning.

The Jakarta–Bandung High-Speed Railway (KCJB) project, operated by PT Kereta Cepat Indonesia China (KCIC), represents Indonesia’s strong ambition to accelerate national strategic infrastructure development and strengthen bilateral cooperation with China. Nevertheless, behind its physical progress, the project has encountered serious challenges characterized by investment failure, including cost overruns, construction delays, and potential legal disputes. This article aims to analyze the failure of the KCJB investment from a legal perspective by examining the gap between infrastructure ambitions and Indonesia’s regulatory realities. This study employs a normative legal research method using statutory and conceptual approaches, supported by an extensive review of primary, secondary, and tertiary legal materials. The analysis reveals that the KCJB investment failure is largely driven by weak regulatory harmonization, legal uncertainty, imbalanced contract structures, and the complexity of financing schemes that were insufficiently anticipated within the existing legal framework. Furthermore, the absence of competitive tendering processes, overlapping authorities between central and regional governments, and limited legal protection for public interests have significantly increased investment risks. These conditions have ultimately undermined legal certainty and the effectiveness of project governance. The article concludes that strengthening regulatory frameworks, enhancing contractual transparency, and restructuring public–private partnership mechanisms are essential to mitigate the risk of investment failure in future large-scale infrastructure projects and to ensure that development ambitions align with the principles of legal certainty and good governance.

To keep pace in the rapidly changing business landscape, organizations are migrating their legacy mainframe applications, which are business-critical and developed decades ago in the COBOL, PL/I, and Assembler programming languages (on IBM mainframe computers, such as the IBM zSeries mainframe computer). While reliable and efficient, legacy architectures can impede an organization's ability to pivot and integrate into the digital economy. The journey to modernization presents various paths, including rehosting, replatforming, refactoring, and rewriting, each with its unique technical requirements, risk profile, and organizational implications. Financial services and insurance have the strongest evidence of success with new architectures. Improvements in the domains of transaction processing performance, infrastructure cost, and the ability to deliver new digital capabilities have been seen. New architectures also enable technologies, such as AI and machine learning, microservices, and omnichannel customer experiences, which were not possible with legacy architectures. Key success factors include strong executive sponsorship, technical and business stakeholder engagement, reverse engineering, and good governance that embraces the intrinsic complexity. In particular, challenges often arise in migrating data, rediscovering undocumented business logic, overcoming organizational inertia, and maintaining service continuity during the transformation. This will be done through a permanent set of modernization programs, cloud-native architectures, enterprise-grade automated migration tooling, and composable and flexible architectural design patterns. Organizations that succeed will reconcile the imperatives of innovation and operations and develop cultures that foster continuous learning and adaptation. Organizational capabilities in renewing and refreshing legacy systems have become essential for organizations to thrive and survive in the face of digital disruption and strengthening competition.

This research analyzes the relationship between accounting information system usage and firm performance in manufacturing companies, while considering corporate governance as a moderating factor. The study is based on 240 manufacturing firms listed on the Indonesia Stock Exchange during 2020–2023, with performance measured by Return on Assets (ROA). A quantitative approach is applied using secondary data from financial reports. The analysis employs regression and interaction testing. The findings indicate that greater use of accounting information systems improves firm performance, and this effect becomes stronger when supported by effective corporate governance. These results confirm that organizational performance is shaped by both technological implementation and governance quality.

This study aims to examine the relationship between GCG and CSR on tax avoidance, with political connections as a moderating variable. The study employs a quantitative approach using Moderated Regression Analysis. The data were obtained from annual reports of companies selected through purposive sampling, resulting in a total of 96 observations from 16 companies over a six-year period. The findings indicate that GCG has a negative and significant effect on tax avoidance suggesting that the better the corporate governance practices the lower the likelihood of companies engaging in tax avoidance. Conversely, CSR is not proven to affect tax avoidance indicating that corporate social activities have not yet played a role in enhancing tax compliance. In addition, political connections are not able to moderate the relationship between GCG or CSR and tax avoidance, implying that closeness to political actors does not influence the effectiveness of governance practices or CSR initiatives in reducing opportunistic tax-related behaviors.

This study examines the implementation of good governance in encouraging the achievement of Sustainable Development Goals (SDGs) through Village Fund utilization in Janti Village, Waru District, Sidoarjo Regency. A descriptive qualitative approach was employed, using in-depth interviews, direct observation, and document analysis of RPJMDes, RKPDes, APBDes, and accountability reports. The findings indicate that village fund management has complied with regulatory procedures and applied core principles of good governance, particularly transparency, accountability, and community participation. These practices have contributed to the achievement of several SDGs indicators, including poverty reduction, improved public health, quality education, gender equality, economic growth, infrastructure development, environmental resilience, and institutional strengthening at the village level. However, the overall achievement of SDGs Village remains suboptimal due to limited human resource capacity, insufficient technical understanding of SDGs indicators, and budgetary constraints. This study concludes that while good governance provides a strong institutional foundation, the effectiveness of SDGs achievement depends on the availability of competent human resources, adequate funding, and strategic prioritization aligned with SDGs indicators. Strengthening village capacity and targeted policy support are therefore essential to ensure sustainable and inclusive rural development.

Public sector audit plays a strategic role in promoting accountability and transparency in the management of local government finances. Various problems in regional financial management, such as inaccurate recording, weak internal control systems, and low compliance with regulations, highlight the importance of audit as an effective oversight and evaluation mechanism. This study aims to analyze the role of public sector audit in enhancing accountability and transparency in local government financial management. The research employs a qualitative approach using literature review and document analysis, including audit reports of the Audit Board of Indonesia (BPK), regulations on regional financial management, and relevant previous studies. The results indicate that public sector audit significantly contributes to improving the quality of local government financial statements, strengthening internal control systems, and encouraging compliance with applicable laws and regulations. Furthermore, audit recommendations serve as an instrument for continuous improvement in regional financial management practices. However, the effectiveness of public sector audit is influenced by the commitment of local government leaders, the follow-up of audit recommendations, and the competence of financial management personnel. Therefore, strengthening the public sector audit function is essential to achieve transparent, accountable, and good governance–oriented local government financial management.

The Human Resources (HR) Competency Improvement Training for the Management of the Merah Putih Village Cooperative in Pesisir Selatan Regency was conducted as an effort to increase the capacity of the management in professional, transparent, and accountable cooperative management. The implementation methods included lectures, interactive discussions, case studies, and hands-on practice in bookkeeping and analyzing cooperative financial reports. The training results showed an increase in the understanding and skills of cooperative management in recording financial transactions, preparing cooperative financial reports, and analyzing the cooperative's financial condition in a simple manner. In addition, this training encouraged increased awareness of the management of the importance of good cooperative governance. This activity is expected to support the sustainability and performance of the Merah Putih Village Cooperative in Pesisir Selatan Regency and increase member trust in cooperative management

The concept of governance is not new. It is as old as human history, dating back to the beginning of civilization. The concept entered debates and gained popularity in the 1980s and 1990s, and there was tension between many academics and international practitioners who employ ‘governance’ to suggest a complex set of structures and processes, both public and private, and some popular writers explain it as government or a system of national government. The governance concept has gained impetus in both national and international public policy due to its practical utility for analyzing and solving problems across various contentious issues of public policy at multiple levels, viz., international, national, regional, and subnational. Moreover, the emergence of governance occurred as ‘a response to dissatisfaction and failures with the state-dominated models of economic and social development that existed throughout the socialist bloc and much of the Third World in the 1950s, 1960s, and 1970s’. This paper makes a brief overview of the key concepts of governance with multitude of diverse notions of the term; illustrates the shift from governance to good governance and why the concept emerged as a global agenda in public policy; visualizes how governance can be good or bad; evokes global governance as an integrative term that captures many current transformations in the world politics of governance; and finally concludes with some critical perspectives of governance.

The disclosure of Sustainability Reports by State-Owned Enterprises (SOEs) plays an important role not only in complying with regulatory requirements, but also in building the company's image and stakeholder trust. This study aims to analyze the influence of Good Corporate Governance and financial performance on the disclosure of Sustainability Reports in SOEs listed on the IDX-MES BUMN 17 index for the period 2021–2024. The research sample consisted of 9 companies with a total of 36 observations obtained through purposive sampling. Data analysis was performed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of Microsoft Excel and SPSS version 22. The results show that Good Corporate Governance and financial performance influence Sustainability Report disclosure, while independent boards of commissioners and audit committees do not. Simultaneously, all research variables have a significant effect on Sustainability Report disclosure.

The principle of fair play constitutes a fundamental element in modern governance, emphasizing integrity, transparency, and equal treatment in public administration. In Indonesia, this principle is incorporated into the General Principles of Good Governance (AUPB), while Malaysia situates it within administrative instruments including Public Service Ethics and public sector integrity standards. This study analyzes the relevance of fair play principles in realizing good governance through a comparative approach between Indonesia and Malaysia, examining normative foundations, regulatory developments, and implementation practices. The research employs a normative legal approach with comparative methodology, analyzing laws, administrative guidelines, court decisions, and scholarly literature. Findings reveal that although both countries demonstrate commitment to fair play principles, Indonesia confronts challenges in consistent AUPB application and enforcement, while Malaysia encounters issues regarding transparency and effectiveness of public complaint mechanisms. The study confirms that strengthening fair play principles plays a strategic role in enhancing bureaucratic integrity and reinforcing public service legitimacy. Recommendations emphasize regulatory harmonization, improvement of official accountability, and implementation of integrity-based oversight mechanisms. The comparative analysis demonstrates that effective implementation requires not merely normative frameworks but also transformation of administrative culture, capacity building, and sustained institutional support in both countries.

The spirit of reform carried out with the noble goal of building a meritocratic system, eradicating corruption and nepotism, fighting domination over the elite and building dedication to the realization of good governance is not strong enough to eliminate the power of political dynasties and domination that have long been rooted in Indonesia. This research adopts a critical legal perspective, utilizing an interdisciplinary framework to analyze legal documents, Constitutional Court rulings, and comparative case studies. The findings of the study show that the political party system is still very thick with elitism and nepotism, which leads to political dynasties. Laws and regulations and Constitutional Court Decisions, which were originally expected to prevent conflicts of interest and curb authoritarian currents, have actually become servants of the interests of the elite. Several Constitutional Court Decisions such as age restrictions for Presidential and Vice President candidates as well as Regional Head candidates and the cancellation of the Presidential Treshold were actually made to expand the grip of the oligarchs. Coming from a unique perspective, this study makes it clear that Indonesia has a political system that’s half-and-half, where formal rules exist side by side with entrenched authoritarian practices. This leads to the elite being able to dictate the course of politics in the country and kill off any chance of a brand-new, more meritocratic system. The weak laws governing political parties and campaign donations in Indonesia make this problem even more severe. The researchers strongly recommend sweeping reforms to the legal and political systems in Indonesia. Ones that would require more realistic and enforceable regulations to combat conflicts of interest, full transparency in the funding of political parties and regular internal elections within these parties.

Public information disclosure is a crucial element for the realization of good governance in government administration. To achieve the principles and objectives of Public Information Disclosure, all officials must be able to effectively apply the principles of Good Governance in public information services. The purpose of this study is to describe the quality of public information services at the General Elections Supervisory Agency (Bawaslu) of Lanny Jaya Regency. This study employed a quantitative descriptive research method. The sampling technique used purposive and accidental sampling, with 150 respondents representing Bawaslu (Election Supervisory Agency), the General Elections Commission (KPU), political parties, and the public. Based on the results of the Public Information Service (New Public Service) study, across the seven sub-variables, serving the public is categorized as good, prioritizing public interests is categorized as good, respecting the public is categorized as very good, acting democratically is categorized as good, accountability is categorized as good, serving rather than controlling is categorized as good, and respecting people is categorized as good.